内部控制有效性与上市公司审计延迟关系的实证研究
发布时间：2018-09-19 16:03
【摘要】：2008年6月，财政部等五部委联合发布《企业内部控制基本规范》（简称《基本规范》），开创了我国企业内部控制发展的新纪元。从经济后果来看，公司通过提高内部控制有效性，可以降低企业的整体风险水平，降低审计风险，从而降低审计延迟。虽然我国证券市场经过十几年的发展，我国上市公司内部控制越来越完善，但我国上市公司内部控制有效性整体来说仍然不容乐观，而较弱的内部控制将增加会计错误存在的可能性及发现错误的难度，因此存在内部控制缺陷时审计师需要扩大他们的工作范围和实施额外的实质性测试以降低审计风险，从而导致更长时间的审计延迟。由此可见，研究上市公司内部控制的有效性对审计延迟产生了怎样的影响非常必要。本文从实证角度分析了公司内部控制有效性对上市公司审计延迟的影响，旨在为健全我国内部控制机制提出建议。 为了研究内部控制有效性与上市公司审计延迟的相关关系,首先，本文界定了研究中使用的公司内部控制有效性的定义和计量方法并介绍了实证研究中选取的计算审计延迟的方法。本文构建了中国上市公司内部控制有效性综合评价指数(ICQ)，基本涵盖了我国《企业内部控制基本规范》所规定的内部控制的四个目标，并且采用配对样本对该指标进行了可行性测试，证明本文采用的指标具有可行性。其次，从公司内部控制有效性的经济后果入手，分析了相关理论，并提出本文的两个假设，分析了相关影响上市公司审计延迟的影响因素，作为控制变量。再次，本文以深、沪两个证券市场上2009年和2010年已经上市的4075家公司为研究对象，，从实证角度分析了上市公司内部控制有效性对审计延迟的影响，对我国上市公司内部控制有效性对审计延迟影响进行了检验。最后，为提高我国上市公司内部控制有效性，健全我国内部控制信息披露机制，降低企业审计延迟提出建议。 本文的研究意义在于，通过实证研究证明内部控制有效性对上市公司审计延迟的影响，使上市公司通过提高内部有效性降低审计延迟更具有科学性、针对性、系统性和可操作性。
[Abstract]:In June 2008, the Ministry of Finance and other five ministries jointly issued the basic Standards of Internal Control of Enterprises (referred to as "basic Standards"), which opened a new era for the development of internal control of enterprises in China. From the point of view of economic consequences, by improving the effectiveness of internal control, the company can reduce the overall risk level of the enterprise, reduce the audit risk, and thus reduce the audit delay. Although China's securities market has developed for more than ten years, the internal control of listed companies in our country has become more and more perfect, but the overall effectiveness of internal control of listed companies in our country is still not optimistic. However, weak internal control will increase the possibility of accounting errors and the difficulty of finding them, so auditors need to expand their scope of work and carry out additional substantive tests to reduce audit risk when there are internal control defects. This leads to longer audit delays. Therefore, it is necessary to study the effect of internal control on audit delay. This paper analyzes the effect of the effectiveness of internal control on the audit delay of listed companies from an empirical point of view, in order to put forward some suggestions for perfecting the internal control mechanism of our country. In order to study the relationship between the effectiveness of internal control and the audit delay of listed companies, firstly, This paper defines the definition and measurement method of the effectiveness of the internal control of the company used in the research and introduces the method of calculating audit delay selected in the empirical research. This paper constructs a comprehensive evaluation index (ICQ),) of the effectiveness of internal control of listed companies in China, which basically covers the four objectives of internal control stipulated in the basic Standards of Internal Control of Enterprises in China. The feasibility test of this index is carried out by paired sample, which proves the feasibility of the index. Secondly, starting with the economic consequences of the effectiveness of internal control, this paper analyzes the relevant theories, and puts forward two hypotheses in this paper, and analyzes the factors that affect the audit delay of listed companies as control variables. Thirdly, this paper takes 4075 companies listed in Shanghai and Shenzhen stock markets in 2009 and 2010 as the research objects, and analyzes the impact of the effectiveness of internal control on audit delay from an empirical point of view. This paper tests the effect of internal control on audit delay of listed companies in China. Finally, in order to improve the effectiveness of the internal control of listed companies in China, improve the information disclosure mechanism of internal control in China, and reduce the delay in the audit of enterprises, some suggestions are put forward. The significance of this paper is to prove the effect of the effectiveness of internal control on the audit delay of listed companies through empirical research, so that it is more scientific and targeted to reduce the audit delay by improving the internal effectiveness of listed companies. Systematic and operational.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F239.4
[Abstract]:In June 2008, the Ministry of Finance and other five ministries jointly issued the basic Standards of Internal Control of Enterprises (referred to as "basic Standards"), which opened a new era for the development of internal control of enterprises in China. From the point of view of economic consequences, by improving the effectiveness of internal control, the company can reduce the overall risk level of the enterprise, reduce the audit risk, and thus reduce the audit delay. Although China's securities market has developed for more than ten years, the internal control of listed companies in our country has become more and more perfect, but the overall effectiveness of internal control of listed companies in our country is still not optimistic. However, weak internal control will increase the possibility of accounting errors and the difficulty of finding them, so auditors need to expand their scope of work and carry out additional substantive tests to reduce audit risk when there are internal control defects. This leads to longer audit delays. Therefore, it is necessary to study the effect of internal control on audit delay. This paper analyzes the effect of the effectiveness of internal control on the audit delay of listed companies from an empirical point of view, in order to put forward some suggestions for perfecting the internal control mechanism of our country. In order to study the relationship between the effectiveness of internal control and the audit delay of listed companies, firstly, This paper defines the definition and measurement method of the effectiveness of the internal control of the company used in the research and introduces the method of calculating audit delay selected in the empirical research. This paper constructs a comprehensive evaluation index (ICQ),) of the effectiveness of internal control of listed companies in China, which basically covers the four objectives of internal control stipulated in the basic Standards of Internal Control of Enterprises in China. The feasibility test of this index is carried out by paired sample, which proves the feasibility of the index. Secondly, starting with the economic consequences of the effectiveness of internal control, this paper analyzes the relevant theories, and puts forward two hypotheses in this paper, and analyzes the factors that affect the audit delay of listed companies as control variables. Thirdly, this paper takes 4075 companies listed in Shanghai and Shenzhen stock markets in 2009 and 2010 as the research objects, and analyzes the impact of the effectiveness of internal control on audit delay from an empirical point of view. This paper tests the effect of internal control on audit delay of listed companies in China. Finally, in order to improve the effectiveness of the internal control of listed companies in China, improve the information disclosure mechanism of internal control in China, and reduce the delay in the audit of enterprises, some suggestions are put forward. The significance of this paper is to prove the effect of the effectiveness of internal control on the audit delay of listed companies through empirical research, so that it is more scientific and targeted to reduce the audit delay by improving the internal effectiveness of listed companies. Systematic and operational.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F239.4
【参考文献】
相关期刊论文 前10条
1 冯建;蔡丛光;;上市公司内部控制信息披露研究[J];财经科学;2008年05期
2 李育红;;公司治理结构与内部控制有效性——基于中国沪市上市公司的实证研究[J];财经科学;2011年02期
3 方红星;孙
本文编号：2250616
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2250616.html
