本研究旨在探討持有飛行員證照之執行長與內部控制缺失之關聯。有鑒於管理階層是建立和維持有效內部控制的關鍵因素，執行長的個性及經驗背景可能對公司內部控制具有重大影響。本研究聚焦於執行長持有飛行員證照的背景與經驗，依據飛行員執行長相關研究，具有感官刺激尋求的個人特質及擁有態勢感知的能力可能會對公司內部控制缺失產生不同的影響。實證結果顯示，持有飛行員證照之執行長與內部控制缺失之間呈現顯著正相關，表示執行長感官刺激尋求的個性與內部控制缺失的增加有關。通過額外測試，發現執行長感官刺激尋求的個性造成內部控制缺失增加的效果會受到內、外部監督機制所約束，並隨時間演進，監督機制約束力量越強而降低。本研究填補了現有文獻中有關高階管理人員特徵與公司內部控制品質相關性的空白，對於董事會在選擇能夠有效改善內部控制的經理人時提供幫助，有助於降低為維護內部控制所可能發生的潛在成本。另一方面，擴展了目前關於飛行員執行長的學術文獻，不僅豐富了對飛行員執行長行為特徵的理解，也為相關文獻添加了新的價值。

Given that management is a crucial factor in establishing and maintaining effective internal controls, the personality and experience of the CEO may significantly impact a company's internal controls. This study aims to explore the association between pilot CEOs and internal control weaknesses. Previous literature indicates that managers’ personal characteristics, values, and experiences influence corporate strategy and performance. Research on pilot CEOs suggests that personal traits such as sensation-seeking and situational awareness may have different effects on internal control weaknesses. Based on the traits of sensation-seeking and situational awareness associated with pilots, this study establishes both positive and negative hypotheses. Pilot certificates were used to capture these personal traits. The empirical results reveal a significant positive correlation between Pilot CEOs and internal control weaknesses. Further analysis indicates that the influence of CEOs' sensation-seeking personality diminishes as internal governance, analyst coverage, and regulatory oversight increase.

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