市场竞争地位、行业竞争与内控审计师选择——基于民营上市公司的经验证据

发布时间：2018-01-20 20:53

本文关键词： 市场竞争地位行业竞争民营企业内部控制审计审计师选择　出处：《审计研究》2017年01期 　论文类型：期刊论文

【摘要】：民营上市公司面临严峻的市场环境,产品市场竞争深刻影响其内控审计师选择行为。本文以2010~2013年我国民营上市公司为样本,对公司层面和行业层面产品市场竞争与内控审计师选择的关系进行了经验研究。结果表明:企业产品市场竞争地位越高,越倾向于聘请高质量内控审计师;企业所处行业竞争强度越低,越倾向于聘请内控审计师,但与聘请高质量内控审计师之间无相关关系。这说明现阶段产品市场竞争负向影响民营上市公司内控审计师选择,其选择内控审计师主要出于应对同行压力的动机。这一结论为建立健全我国民营企业内部控制规范体系提供有益的微观证据和政策参考。
[Abstract]:Private listed companies are facing a severe market environment, and product market competition has a profound impact on their internal control auditor selection behavior. This paper takes China's private listed companies as a sample from 2010 to 2013. The empirical study on the relationship between product market competition and internal control auditor selection at the company and industry levels shows that: the higher the competitive position of enterprise's product market, the more inclined to employ high-quality internal control auditor; The less competitive the industry, the more likely it is to hire an internal auditor. However, there is no correlation between the engagement of high-quality internal control auditors, which indicates that the current product market competition has a negative impact on the selection of private listed companies internal control auditors. The choice of internal control auditor is mainly motivated by peer pressure. This conclusion provides a useful micro-evidence and policy reference for establishing and perfecting the internal control standard system of private enterprises in China.
【作者单位】：中国财政科学研究院;
【分类号】：F275;F239.4;F832.51
【正文快照】： 一、引言内部控制审计与财务报表审计是旨在提高财务报告信息质量的两种审计方式,但是两者在财务报告内部控制测试的目的、范围、频率以及发表意见的种类等方面均存在显著差异并各有侧重。与财务报表审计师侧重审计财务报表“结果”不同,内控审计师侧重审计保证财务报表质量的

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