我国上市公司内部控制信息披露的实证研究被引量：196

Information Disclosure of Internal Control of Listed Company: An Empirical Study

下载PDF

导出

摘要以2003年A股上市公司为样本,对我国上市公司内部控制信息披露问题进行实证研究。研究发现,我国上市公司内部控制信息披露受到公司盈利能力、财务报告质量以及财务状况是否异常的显著影响,即经营业绩好、财务报告质量高的上市公司倾向于披露内部控制信息;而财务状况存在异常的上市公司披露内部控制信息的动力则明显不足。 This paper first analyses the information disclosure of internal control of China's listed companies. Regression results from the survey of 1251 listed companies reveal that such factors as the earning power, the quality of financial report and the financial position strongly influence the disclosure of internal control. Finally, the author makes some proposals in this regard.

作者蔡吉甫

机构地区中南财经政法大学会计学院

出处《审计与经济研究》北大核心 2005年第2期85-88,共4页 Journal of Audit & Economics

关键词上市公司内部控制信息披露财务报告质量财务状况实证研究中国动力能力异常 listed companies internal control information disclosure proposals

分类号 F832 [经济管理—金融学] F275 [经济管理—企业管理]

引文网络
相关文献

参考文献7

1李明辉,何海,马夕奎.我国上市公司内部控制信息披露状况的分析[J].审计研究,2003(1):38-43. 被引量：214
2刘秋明.我国上市公司内部控制信息披露的问题及改进[J].证券市场导报,2002(6):38-43. 被引量：48
3K. Raghunandan and D. V. Rama. Management reports after COSO[J]. Internal Auditor. 1994,(8) :54 -59.
4McMullen,Dorothy, Raghunandan. Internal control reports and financial reporting problems [ J ]. Accounting Horizons, 1996,(14) :67 -75.
5Heather M. Hermanson. An analysis of the demand for reporting on internal control[J]. Accounting Horizons, 2000, (14) :325 -341.
6张立民,张阳,贺花,陈小林.“走向现代化的中国审计”研讨会综述[J].审计研究,2003(2):22-24. 被引量：1
7陈关亭,张少华.论上市公司内部控制的披露及其审核[J].审计研究,2003(6):34-38. 被引量：110

二级参考文献20

1王光远：《管理审计理论》，中国人民大学出版社，1996年9月第1版。
2David M. Willis Susan S. Lightle: Management Reports On Internal Controls, Journal of Accountancy, October 2000.
3M. V. Brown: Auditors and Internal Control: An Analyst's View, CPA Journal, September, 1977。
4Statement on Auditing Standard No.78. Consideration of Internal Control in a Financial Statement Audit: an amendment to SAS NO. 55.
5The Committee of Sponsoring Organizations of the Treadway Commission, "Internal Control Integrated Framework. (the COSO report).
6Dorothy A. McMullen & K. Ragahunandan 1996. Internal control reports and financial reporting problems. Accounting Horizons,Dec. ,Vol. 10 pp67-75
7Heather M. Hermanson. 2000. An Analysis of the Demand for Reporting on Internal Control. Accounting Horizons. September. pp325-341
8K. Raghunandan and D. V. Rama. 1994. Management reports after COSO. Internal Auditor. August: pp54-59.
9S. Penman. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research. Spring. pp132-160
10Heather M. Hermanson, "An analysis of the demand for reporting on internal control", Accounting Horizons, vol. 14, p. 325 -341,2000.