内部控制披露、审计意见、投资者的风险感知和投资决策:一项实验证据

发布时间：2018-07-04 20:30

本文选题：内部控制披露 + 审计意见类型　；参考：《会计研究》2011年09期

【摘要】：本文实验检验了内部控制披露的详细程度、内控审计意见类型对投资者感知的重大错报风险和投资可能性的影响。研究发现,上市公司详细披露内控,能明显降低投资者感知的重大错报风险,提高投资者的投资可能性;不同审计意见类型影响了投资者对重大错报风险的感知及其投资可能性。在非标审计意见下,详细披露没有明显影响投资者感知的重大错报风险和投资可能性。进一步研究还发现投资者感知的重大错报风险的中介作用。上述结果表明,我国监管部门实施的关于内部控制披露和审计的相关规定对改善投资者的投资决策具有积极意义。
[Abstract]:This paper tests the degree of detail of internal control disclosure and the influence of the type of internal audit opinion on the perceived risk of material misstatement and the possibility of investment. It is found that the detailed disclosure of internal controls by listed companies can significantly reduce the risk of significant misstatement perceived by investors and improve the investment possibilities of investors. Different types of audit opinions affect investors' perception of the risk of material misstatement and their investment possibilities. Under the non-standard audit opinion, detailed disclosure has no significant impact on investor perception of the risk of material misstatement and investment possibilities. Further research also found that investors perceived significant misstatement risk intermediary role. The above results show that the relevant regulations on internal control disclosure and audit implemented by China's regulatory authorities are of positive significance to improve investors' investment decisions.
【作者单位】：南开大学商学院;内蒙古大学经济管理学院;大公国际资信评估有限公司;
【基金】：国家自然科学基金项目(70972087)阶段性研究成果
【分类号】：F239.4;F233;F224

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