本研究旨在探討執行查核之會計師與公司之財務長之間若存在年紀、年資、學歷、學校排名及性別差異時，是否與公司內部控制存在重大缺失有所關聯。於安隆案爆發後，美國頒布沙賓法，規定公司內部管理者，如財務長，須報導公司內部控制制度之有效性以及內部控制重大缺失，而會計師須對管理階層所衡量及報導之內部控制進行查核，並對其所出具之內部控制聲明書出具意見。換言之，表示會計師與財務長於查核期間必會溝通內部控制重大缺失，且兩者皆須對公司內部控制是否存在重大缺失進行揭露。本研究以2016年至2019年美國前500大公司為研究樣本，實證結果顯示當會計師與財務長間存在年紀及學校排名差異時，將降低公司被揭露內部控制存在重大缺失的機率，而當會計師與財務長間存在性別差異時，將提高公司被揭露內部控制存在重大缺失的機率。

This study investigates whether the differences in age, tenure, degree, school ranking, and gender between the audit partner and the company's chief financial officer are related to the company's disclosure of material weakness in internal control. After the Enron case broke out, United States enacts the Sarbanes-Oxley Act and requires that chief financial officer report the effectiveness of the company's internal control system and the material weakness in internal control. Additionally, it requires the auditor to audit and issue an opinion on the internal control. In other words, the auditor and the chief financial officer must communicate with each other during the audit regarding the issue of material weakness in internal control, and disclose whether there are material weaknesses in the company's internal control. Using a sample of top 500 US companies from 2016 to 2019, the study finds that when there are differences in age and school ranking (in gender) between audit partners and chief financial officers, the company will be less likely (more likely) to have material weakness in internal control.

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