审计师努力对内部控制缺陷披露的影响

发布时间：2018-03-03 03:02

本文选题：审计师努力　切入点：内部控制缺陷披露　出处：《山东财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：在我国内部控制体系建设过程中,企业内部控制信息披露具有非常重要的作用,而内部控制缺陷问题也一直受到学术界的广泛关注。本文以2009-2014年深沪两市全部上市公司的经验数据为研究样本,实证检验了审计师努力与内部控制缺陷披露之间的内在联系。通过将我国内部控制信息披露区分为自愿披露阶段和强制披露阶段,对比分析审计师努力对内部控制缺陷披露的贡献作用,同时比较国企与非国企上市公司的经验数据,比较其审计师努力对内部控制缺陷披露的作用效果强弱。本文共分为五章。第一章为绪论,简要说明了本文的研究背景及意义,梳理了本文的主要内容结构,指明本文研究所使用的研究方法,点出了本文的创新点;第二章为文献综述,简要梳理总结了国内外有关内部控制缺陷以及审计师努力等研究文献,并进一步分析和探讨未来尚需解决的问题;第三章为理论基础,主要界定了内部控制缺陷以及审计师努力的相关概念,并阐述分析了委托代理理论、信息不对称理论以及信号传递理论等理论基础;第四章是研究设计与实证分析,主要包括理论分析与假设推导、样本选取、变量定义、模型构建、实证检验以及实证分析;第五章为结论,主要包括总结本文的研究成果并提出相应的政策建议,指出本文研究的不足以及未来可能的研究方向。本文得到的主要结论有:1.理论分析表明,强制企业披露内部控制信息的要求出台会向市场释放政策导向的信号,审计师是这一信号的敏感受体。即使在违规成本不高时,审计师也会出于对风险的感知,重点关注企业的内部控制缺陷披露情况,从而成为要求出台间接影响企业内部控制缺陷披露行为的媒介。2.数据检验的结果表明:(1)在排除审计师和企业性质的影响后,强制企业披露内部控制缺陷的要求出台前后,企业的内部控制缺陷披露不存在显著差异。表明,在惩罚力度不高、企业的违规成本较低时,政府要求的出台并不能直接主导企业行为。(2)内控信息自愿披露与强制披露阶段,审计师的努力程度有显著差异。这表明,审计师具有敏锐的风险感知。在不同的法律制度背景下,审计师基于审计风险的感知,会付出不同程度的审计努力。(3)审计师努力对督促企业披露内部控制缺陷具有一定的积极作用。在内控信息强制披露的阶段,审计师要对内控审计报告负责,更高的风险认知促使审计师付出更多的审计师努力,督促企业如实披露财务信息以及内控信息。(4)相较于审计师努力对企业内控缺陷的披露作用,企业性质对内控缺陷披露的影响作用相对更显著。
[Abstract]:In the process of construction of internal control system in our country, information disclosure of enterprise internal control plays a very important role. However, the problem of internal control defects has been attracting extensive attention in academic circles. This paper takes the empirical data of all listed companies in Shenzhen and Shanghai stock markets from 2009-2014 as the research sample. By dividing the disclosure of internal control information into voluntary disclosure stage and mandatory disclosure stage, the paper empirically examines the internal relationship between auditor efforts and internal control defect disclosure. Comparing and analyzing the contribution of auditors' efforts to the disclosure of internal control defects, and comparing the empirical data between state-owned and non-state-owned listed companies, This paper is divided into five chapters. The first chapter is the introduction, which briefly explains the research background and significance of this paper, and combs the main content structure of this paper. It points out the research methods used in this paper, and points out the innovation of this paper. The second chapter is a literature review, briefly combing and summarizing the domestic and foreign internal control defects and auditors' efforts, and so on. The third chapter is the theoretical foundation, which mainly defines the internal control defects and the related concepts of auditors' efforts, and expounds the principal-agent theory. Chapter 4th is about research design and empirical analysis, including theoretical analysis and hypothesis derivation, sample selection, variable definition, model construction, empirical test and empirical analysis. Chapter 5th is the conclusion, including summarizing the research results of this paper and putting forward the corresponding policy suggestions, pointing out the deficiency of this study and the possible research direction in the future. The main conclusions of this paper are: 1. The theoretical analysis shows that, Auditors are the sensitive receptors for mandatory disclosure of internal control information, which sends policy-oriented signals to the market. Even when the cost of infractions is low, auditors are motivated by a sense of risk. Focusing on the disclosure of internal control defects in enterprises, so as to become a medium requiring the issuance of indirect effects on the disclosure of defects in enterprises' internal controls. The results of the data inspection show that: 1) after excluding the influence of auditors and the nature of the enterprise, There is no significant difference between the disclosure of internal control defects before and after the requirement of mandatory disclosure of internal control defects. The introduction of government requirements does not directly dominate corporate behavior. 2) there are significant differences in the level of auditors' efforts in the voluntary disclosure and mandatory disclosure phases of internal control information. Auditors have a keen sense of risk. In the context of different legal systems, auditors are aware of audit risks. Will pay different degrees of audit effort.) auditors' efforts have a positive effect on urging enterprises to disclose internal control defects. In the stage of mandatory disclosure of internal control information, auditors are responsible for internal control audit reports. Higher risk awareness urges auditors to make more efforts to urge enterprises to disclose true financial information and internal control information. The effect of the nature of the enterprise on the disclosure of internal control defects is more significant.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F239.4

【相似文献】