探討內部控制重大缺失與公司執行長和財務長的薪酬差異之關係：採多工代理觀點

Specifically, this study examines the following questions. First, we would like to understand the compensation structures of CEOs and CFOs. And then we compare difference between CEO compensation and CFO compensation, including total compensation, compensation composition and incentive compensation, etc. for the next investigation. Second, we would like to investigate the impact of compensation disparity between CEOs and CFOs on internal control weaknesses. Third, we would like to investigate the impact of incentive compensation disparity between CEOs and CFOs on internal control weaknesses. Last, for the further investigation, we would like to examine whether there are factors, such as firm characteristics and corporate governance factors, which may impact these predictions.