内部控制审计特征对财务信息质量的影响研究

发布时间：2018-10-11 09:07

【摘要】：为应对多起重大的财务舞弊案,2002年美国国会颁布了SOX法案,规定美国公众公司必须执行内部控制审计,以增强财务信息的可靠性。2007年美国PCAOB颁布了审计准则第五号(AS5),提出了风险导向和整合审计的理念,要求审计实务中将内部控制审计与财务表审计整合实施,旨在提升审计效率,促进企业内部控制的有效性,更大程度地保障财务信息质量。借鉴国外内部控制审计制度的发展,我国政府推行了分类分批发展内部控制审计的策略,并在内部控制审计中推进整合审计模式。因而,在我国制度背景下,趋同于国际内部控制审计发展的审计制度建设,是否提升了上市公司的财务信息质量,是一个值得关注的问题。文章以2008—2014年的我国沪深A股主板上市公司为研究对象,检验了是否选聘审计师来对内部控制发表审计意见、内部控制审计声誉、内部控制审计和财务报表审计二类审计的整合程度等内部控制审计的三个关键特征对财务信息质量的作用效果。研究发现:(1)实施了内部控制审计的公司,其财务信息质量较未实施内部控制审计的公司获得显著的提升:(2)对上市公司进行内部控制审计的会计师事务所,其内部控制审计声誉越高,其所审计的上市公司的财务信息质量越高;(3)内部控制审计与财务报表审计二者整合进行的程度越深,被审计上市公司的财务信息质量越高。在运用倾向评分匹配和双重差分法解决内生性问题的条件下,这些结论仍然获得经验证据的支持。本文的创新之处在于以新颖的内部控制审计特征刻画,透视内部控制审计对财务信息质量的内在作用机理。其对于评价我国制度背景和市场条件下发展内部控制审计的政策效果,提供了客观的学术证据,并丰富了内部控制审计和财务信息质量的相关研究。
[Abstract]:In response to a number of major financial fraud cases, the United States Congress enacted the SOX Act in 2002, which made it mandatory for American public companies to perform internal control audits. In order to enhance the reliability of financial information, PCAOB issued AS5 in 2007, and put forward the idea of risk-based and integrated audit, which requires the integration of internal control audit and financial statement audit in audit practice, in order to improve the audit efficiency. To promote the effectiveness of the internal control of enterprises, to a greater extent to ensure the quality of financial information. Drawing lessons from the development of internal control audit system in foreign countries, our government has implemented the strategy of developing internal control audit in classified batches, and promoted the integrated audit mode in internal control audit. Therefore, under the background of our country's system, whether the construction of audit system, which converges to the development of international internal control audit, improves the quality of financial information of listed companies, is a problem worthy of attention. This paper takes the listed companies of Shanghai and Shenzhen A shares in China from 2008 to 2014 as the research objects, and tests whether the auditors are selected to express their audit opinions on internal control and the reputation of internal control audit. The effect of the three key characteristics of internal control audit on the quality of financial information, such as the degree of integration of the internal control audit and the second class audit of financial statement audit. The results show that: (1) the financial information quality of the companies that have implemented the internal control audit is significantly improved than that of the companies without internal control audit; (2) the accounting firms that audit the internal control of the listed companies, The higher the reputation of internal control audit, the higher the financial information quality of the listed companies audited; (3) the deeper the integration of the internal control audit and the financial statement audit, the higher the financial information quality of the audited listed companies. These conclusions are supported by empirical evidence under the condition that tendency score matching and double difference method are used to solve endogenous problems. The innovation of this paper lies in that the internal control audit is characterized by novel internal control audit characteristics, and the internal control audit's internal action mechanism on the quality of financial information is analyzed. It provides objective academic evidence for evaluating the policy effect of developing internal control audit under the system background and market conditions of our country, and enriches the relevant research on internal control audit and financial information quality.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.4

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