本研究在探討內部控制重大缺失與高階經理人薪資報酬間之關聯。本研究以臺灣上市櫃
公司作為研究對象，由於我國證券交易法第14-6 條規定，我國上市櫃公司應於2011 年起強制設立薪酬委員會，為了使得上市櫃公司在樣本期間有無薪酬委員會之特性能有一致性，因此研究期間選自2012 至2021 年，採用最小平方法(Ordinary Least Squares Method ，OLS)進行探討。實證結果發現內部控制重大缺失與高階經理人薪酬之間呈現顯著負相關，代表內部控制重大缺失與高階經理人薪酬可能因公司治理機制設計薪酬以約束經理人行為，進而使兩者呈現負向關係，意即高階經理人薪酬可能因內部控制重大缺失之揭露而下降。

This study examines the association between material internal control weakness and executive compensation in Taiwanese listed companies. To adhere to the requirement set by Article 14-6 of the Securities and Exchange Act in Taiwan, the study covers the period from 2012 to 2021 to ensure consistency in the presence or absence of compensation committees. Using the Ordinary Least Squares (OLS) method, the findings reveal a significant negative correlation between material internal control weakness and executive compensation. This suggests that compensation structures, as part of corporate governance mechanisms, constrain managerial behavior and lead to decreased executive compensation when material internal control weakness is disclosed.

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