上市公司内部控制效率实证研究——基于审计师变更视角的经验证据

发布时间：2018-05-11 15:25

本文选题：内部控制效率 + 内部控制缺陷　；参考：《当代财经》2010年10期

【摘要】：文章以我国上市公司的内部控制效率为研究对象,从审计师变更的角度,以内部控制信息披露程度、内部控制缺陷、内控部门定期提交监督报告和自愿披露内部控制鉴证报告作为内部控制效率的替代变量,验证了内部控制效率对审计师变更的影响。研究显示:审计师变更与内部控制信息披露程度、内控部门定期提交监督报告显著负相关,审计师变更与内部控制缺陷显著正相关,审计师变更与自愿披露内部控制鉴证报告之间不具有统计显著性。研究结论表明:在我国,上市公司内部控制效率的高低是影响审计师变更的重要因素,上市公司内部控制披露具有明显的效率信号传递效应特征,加强上市公司内部控制相关信息披露与监管是提高其效率的有效手段。
[Abstract]:This paper takes the efficiency of internal control of listed companies in China as the research object, from the perspective of auditor change, the degree of disclosure of internal control information, internal control defects, Internal control departments regularly submit supervision reports and voluntary disclosure of internal control authentication reports as the alternative variables of internal control efficiency, which verifies the impact of internal control efficiency on auditor change. The results show that auditor change is negatively correlated with internal control information disclosure, internal control department submits supervision report on a regular basis, and auditor change is positively correlated with internal control defect. There is no statistical significance between auditor change and voluntary disclosure of internal control assurance report. The results show that: in China, the internal control efficiency of listed companies is an important factor affecting auditor change, and the disclosure of internal control of listed companies has obvious characteristics of efficiency signal transmission effect. Strengthening the information disclosure and supervision of listed company's internal control is an effective means to improve its efficiency.
【作者单位】：重庆理工大学财会研究与开发中心;
【基金】：国家社科基金项目“贸易保护主义背景下反倾销应急体系建设研究——基于企业内部控制的反倾销应对策略”(09BJY012)
【分类号】：F275;F239.4

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