上市公司内部审计质量与财务报告舞弊的实证研究

发布时间：2018-03-31 01:28

本文选题：内部审计质量　切入点：财务报告质量　出处：《重庆工商大学》2013年硕士论文

【摘要】：自我国建立证券市场以来，上市公司的财务舞弊行为层出不穷，例如云南绿大地、广西G银河、海南琼民源、成都红光电子、洪湖蓝田股份等若干财务信息造假事件导致股价崩盘，投资者损失惨重，公司不是轰然坍塌，就是一蹶不振，为此我国理论界和实务界将目光转向内部审计。然而大多数上市公司的内部审计是以满足高管层的需求为目标，内部审计的质量的高低是否真正对财务报告质量有影响，目前只在理论界被认可，但实务界并没有通过数据证实，更重要的是内部审计质量指数的临界点具体为多大时财务报告质量会存在风险未有明确的结论。因此研究内部审计质量与财务报告发生舞弊的概率二者之间的关系以及内部审计质量指数的临界点具体为多大时财务报告质量会存在风险等问题就成为一个有现实意义的课题。鉴于此，本文从内部审计质量的视角，研究如何提高上市公司财务报告的质量，以降低发生财务舞弊的概率。本文主要从三个方面创新： 1.设计出较全面的衡量内部审计质量的指标，这些指标主要为一些替代变量。 2.在实证分析中，本文分别对三年的研究样本逐年进行检验和论证，以期得到比较可靠的结果。在样本选取方面，对每家财务舞弊公司按1：1比例选择非财务报告舞弊公司，找到两类公司在所选取指标间的差异，，进而对内部审计质量与财务舞弊进行实证分析。 3.将内部审计质量与财务报告舞弊相结合进行实证研究。基于已有理论方面的研究，通过实证分析将内部审计质量指数进行量化，从定性研究转为定量研究，研究得出内部审计质量指数导致财务报告舞弊的临界点，根据内部审计质量指数临界点对上市公司财务报告舞弊风险进行较准确的评估。本文的研究思路是：首先梳理归纳了国内外研究现状，阐释了研究思路与创新点。其次分析了内部审计质量与财务报告舞弊的相关基本理论，并对二者之间的内在联系进行理论分析。然后通过实证分析和模型检验得出如下实证结论：内部审计质量与发生舞弊的概率成负相关，当内部审计质量指数越高于1.75时，公司财务报告质量的可靠性越高；当内部审计质量指数越低于1.75时，公司财务报告质量的舞弊风险性就越高。最后根据我国上市公司目前的财务状况，对我国上市公司内部审计提出一些建议。希望本文的研究对完善我国内部审计工作、提高财务报告质量方面有所裨益。
[Abstract]:Since the establishment of the securities market of our country, emerge in an endless stream of financial fraud by listed companies, such as the Yunnan green land in Guangxi, the Milky Way G, Hainan qiongminyuan, Chengdu electronic, Honghu Lantian shares some financial information fraud led to a collapse in stock prices, investors suffered, companies are not collapsing, is unable to get up after a fall, so China's theory and practice turning to the field of internal audit internal audit. However, most of the listed companies is to meet the management demand as the goal, the quality of the internal audit level is really the financial report has affected the quality, currently only in theory to be recognized, but the practice is not confirmed by the data, the more important is the critical point of internal the audit quality index of specific to how much the quality of financial reporting risk has no clear conclusion. So the research on the quality of internal audit and financial report The critical point of the relationship between the probability of two fraud and internal audit quality index of specific for how much the quality of financial reporting risk problem has become a subject of practical significance. In view of this, this article from the perspective of the quality of internal audit, the research on how to improve the quality of the financial report of listed companies, in order to reduce the probability of occurrence financial fraud.
This article is mainly innovating from three aspects:
1. a more comprehensive measure of the quality of internal audit is designed, which are mainly a number of alternative variables.
2. in the empirical analysis, this paper samples three - year testing and demonstration, in order to get the reliable results. In terms of sample selection, for each choice of non finance fraud in financial reporting fraud, according to the proportion of 1:1, found two companies in selected differences between standard, and on the inside audit quality and financial fraud by empirical analysis.
3. the quality of internal audit and financial reporting fraud combining empirical research. Based on the existing research theory, through empirical analysis to quantify the internal audit quality index, from qualitative research to quantitative research, studies the internal audit quality index to the critical point of the financial reporting fraud, according to the internal audit quality index critical point a more accurate assessment of financial reporting fraud risk of listed companies.
The idea of this paper is: first, summed up the research status at home and abroad, explains the research ideas and innovation. Then analyzes the basic theory of the quality of internal audit and financial reporting fraud, and the intrinsic link between the two theoretical analysis. Then through empirical analysis and draws the following conclusion: An Empirical model to test the internal audit quality is negatively correlated with the probability of occurrence of fraud, when the internal audit quality index is higher than 1.75, the reliability of corporate financial reporting quality is higher; when the internal audit quality index is lower than 1.75, the higher the quality of corporate financial reporting fraud risk. Finally, according to the listed company of our country's current financial situation, put forward some suggestions on the internal audit of listed company in China. I hope this study to improve our internal audit work, improve the quality of financial reporting in China.

【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4;F276.6

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