本研究為探討COBIT 5管理程序與IFRS財報資訊品質間之中介效果影響，透過回收後的台灣上市上櫃與興櫃公司之問卷，進行分析後的研究結果發現，在研究架構下，COBIT 5管理程序無法對IFRS資訊品質產生顯著性影響，需透過內部控制要素才能對IFRS資訊品質產生顯著之影響，亦即提升強化品質特性，另外COBIT 5管理程序透過COBIT 5 IT治理並無法影響IFRS資訊品質。
本研究亦探討在不同情境之下，是否本研究仍具備相同之研究結果，故將本研究之所有台灣上市上櫃與興櫃公司進行分群分析。分群分析將所有企業分為導入ERP系統之企業與未導入ERP之企業，進行分群分析後發現有導入ERP系統之企業的COBIT 5管理程序能夠透過內部控制要素對IFRS資訊品質產生顯著性之影響，而在未導入ERP系統之企業則不論透過COBIT 5 IT治理或內部控制要素皆無法對IFRS資訊品質產生顯著性之影響。

This study investigated the mediating effect between COBIT 5 management procedures and IFRS financial information quality. The research results were concluded through analyzing the questionnaires returned by stock exchange market listed, OTC-listed and emerging stock market listed companies in Taiwan. The results showed that COBIT 5 management procedures have no significant effect on IFRS financial information quality directly. It would emerge significant effect through internal control elements which means improve the Enhancing Qualitative Characteristics. In addition, COBIT 5 management procedures could not effect IFRS financial information quality through COBIT 5 IT governance.
This study also investigated whether the research results would remain the same under different situations. Therefore, cluster analyze was applied in this study. Under cluster analyze, all the Taiwanese companies in this study were divided into two clusters, the enterprises that implement ERP systems and those who did not. The analyze results showed that ERP-implemented enterprises’ COBIT 5 management procedures could have significant effect on IFRS financial information quality through internal control elements. However, COBIT 5 management procedures could not have significant effect on IFRS financial information quality in the enterprises that did not implement ERP systems no matter through COBIT 5 IT governance or internal control elements.

參考文獻
［1］ 王宏瑞(2015)，淺談美國COSO委員會之企業風險管理－整合架構報告，集保雙月刊，第255期，8-33頁。
［2］ 中華民國會計研究發展基金會(2011)，有用財務資訊之品質特性，財務報導之觀念架構2011年版正體中文版草案，13-18頁。
［3］ 李維祥、謝居倫、陳旭東(2014)，COBIT 5架構下ERP系統導入對資訊品質及企業價值之影響，No.30 電腦稽核期刊，第30期，26-40頁。
［4］ 李淑華、謝齊莊(2015)，應計項目持續性與穩健會計之非線性關係，會計評論，第60期，35-71頁。
［5］ 江秀惠(2006)，內部控制理論認知對執行績效影響之研究－以某公營事業機構為例，國立中山大學，碩士論文。
［6］ 江美艷(2011)，接軌IFRSs－我國邁向國際舞台之重要里程碑，證券櫃檯，第151期，63-70頁。
［7］ 郭俐雯(2009)，非公開發行公司適用之 IFRS，勤業眾信。
［8］ 林惠婷(2011)，內部控制缺失與經營績效之關聯性研究，國立政治大學，碩士論文。
［9］ 林淑芸、金旻姍(2015)「美國COSO內部控制相關報告之介紹，證券暨期貨月刊，第6期，5-12頁。
［10］ 陳惠玲(2013)，從觀念架構掌握IFRS之變革－會計大解放，告別穿制服時代，TEJ信用風險評估專刊，8-20頁。
［11］ 馬秀如(譯)(1994)，Addendum to “Reporting to External Parties”, Internal Control-Integrated Framework，台北市：會計研究發展基金會。
［12］ 馬秀如(譯)(2005)，內部控制之延伸－風險管理，會計研究月刊，第238期，30-49頁。
［13］ 蔡文賢、藍淑慧(2015)，IFRSs經營管理e化實務。台北市：碁峰資訊股份有限公司。
References
［1］ Biró, M., Deák, C., Ivanyos, J., & Messnarz, R. (2006). From compliance to business success: Improving outsourcing service controls by adopting external regulatory requirements. Software Process: Improvement and Practice, 11(3), 239-249.
［2］ Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology, 51(6), 1173.
［3］ Box, G. (1990). [Applications in Business and Economic Statistics: Some Personal Views]: Comment. Statistical Science, 5(4), 390-391.
［4］ Beest, F. V., Braam, G. J. M., & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics.
［5］ COSO(2013). COSO 2013 Framework.
［6］ COBIT, S. (2012). A Business Framework for the Governance and Management of Enterprise IT. Rolling Meadows.
［7］ Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
［8］ Davison, A. C., & Hinkley, D. V. (1997). Bootstrap methods and their application (Vol. 1). Cambridge university press.
［9］ Efron, B. (1981). Nonparametric estimates of standard error: the jackknife, the bootstrap and other methods. Biometrika, 68(3), 589-599.
［10］ Fox, J., Nie, Z., & Byrnes. (2012). J. SEM: structural equation models.
［11］ Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 39-50.
［12］ Hardy, G. (2006). Using IT governance and COBIT to deliver value with IT and respond to legal, regulatory and compliance challenges. Information Security technical report, 11(1), 55-61.
［13］ Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. SAGE Publications.
［14］ Hair, J., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate data analysis New Jersey: Prentice-Hall. Hu Q., Huang CD (2006),” Using the balanced scorecard to achieve sustained IT-business alignment: A case study”, Communications of the Association for Information Systems, 17, 181-204.
［15］ Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
［16］ Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing theory and Practice, 19(2), 139-152.
［17］ Helm, Eggert & Garnefeld. ( 2010). Modelling the Impact of Corporate Reputation on Customer Satisfaction and Loyalty Using PLS, Handbook of Partial Least Squares, 515-534.
［18］ Henson, R. K. (2001). Understanding internal consistency reliability estimates: A conceptual primer on coefficient alpha. Measurement and evaluation in counseling and development, 34(3), 177.
［19］ Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use ofpartial least squares path modeling in international marketing.Advances in international marketing, 20, 277–319.
［20］ Henseler, J., & Sarstedt, M. (2013). Goodness-of-fit indices for partial least squares path modeling. Computational Statistics, 28(2), 565-580.
［21］ Henderson, J. C., & Venkatraman, H. (1993). Strategic alignment: Leveraging information technology for transforming organizations. IBM systems journal, 32(1), 472-484.
［22］ ISACA. (2012). COBIT 5 Framework.
［23］ IT Governance Institute. (2001). Board Briefing on IT Governance.
［24］ Joe F Hair, Ringle, & Sarstedt.(2011). PLS-sem: Indeed a silver bullet, The Journal of Marketing Theory and Practice, 19(2), 139-151.
［25］ John Barile & Janis Parthun. (2011). IFRS Compass: IT Systems Implications.
［26］ KPMG.(2013). COSO Internal Control –Integrated Framework, 1-8.
［27］ M. Stone. (1974). Cross-Validatory Choice and Assessment of Statistical Predictions, Journal of the Royal Statistical Society. Series B (Methodological), 36(2), 111-147.
［28］ Noraini ChePa.(2015). A Review on Risk Mitigation of IT Governance, Information Technology Journal,1(14), 1-9.
［29］ Oltsik Jon.(2003).IT Governance: Is IT Governance the Answer? In: Tech Republic.
［30］ Robert R. McCrae, John E. Kurtz, Shinji Yamagata & Antonio Terracciano.(2010). Internal Consistency, Retest Reliability, and their Implications For Personality Scale Validity. Pers Soc Psychol, 15(1),28–50.
［31］ Geisser, S. (1974). A predictive approach to the random effect model. Biometrika, 61(1), 101-107.
［32］ Streiner, D. L. (2003). Starting at the beginning: an introduction to coefficient alpha and internal consistency. Journal of personality assessment, 80(1), 99-103.
［33］ S. Dallas.(2004). IT Governance Requires Decision-Making Guidelines, Gartner research, 1-3.
［34］ Sofie van der Meulen, Ann Gaeremynck & Marleen Willekens.(2005). Attribute differences between US GAAP and IFRS earnings: an exploratory study, KUL, Department of Applied Economics, Leuven.
［35］ Tweedie, D. (2007). Can global standards be principle based?.
［36］ Tompson, Barclay & Higgins.(1995). The Partial Least Squares (PLS) Approach to Causal Modeling: Personal Computer Use as an Illustration.
［37］ Van Grembergen, W. (2000, May). The balanced scorecard and IT governance. In Proceedings of the 2000 information resources management association international conference on Challenges of information technology management in the 21st century (pp. 1123-1124). IGI Global.
［38］ Van Grembergen, W., De Haes, S., & Guldentops, E. (2004). Structures, processes and relational mechanisms for IT governance. In Strategies for information technology governance (pp. 1-36). Igi Global.
［39］ Van Grembergen, W., & De Haes, S. (2005). Measuring and improving IT governance through the balanced scorecard. Information Systems Control Journal, 2(1), 35-42.
［40］ Van Grembergen.(2004). Strategies for Information Technology Governance, Idea Group Publishing.
［41］ Weill, P., & Broadbent, M. (1998). Leveraging the new infrastructure: how market leaders capitalize on information technology. Harvard Business Press.
［42］ Zur Muehlen, M., & Ho, D. T. Y. (2005, September). Risk management in the BPM lifecycle. In International Conference on Business Process Management (pp. 454-466). Springer, Berlin, Heidelberg.