上市公司内部控制缺陷的披露:基于治理特征的研究被引量：85

Reporting Internal Control Deficiencies for Listed Companies: Based on Governance Characteristics

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摘要一般而言,公司治理和注册会计师审计被视为上市公司内外部治理的两个方面,二者对企业完善内部控制具有促进作用。对我国上市公司内部控制信息披露现状及主要表现的调查显示,报告内部控制缺陷的公司具有显著的公司治理特征。通过将样本组与对照组进行配比,在控制了经营复杂性、盈利能力和成长性等公司特征后发现,当年才成立审计委员会的公司以及董事长与总经理两职合一的公司报告内部控制缺陷的可能性更大;报告内部控制缺陷的公司会计师事务所变更更频繁,重述报告的比例更高。 This study addresses the situation of internal control deficiencies and the role of corporate governance and auditors in the reporting of internal control deficiencies.We find that a new audit committee,integration of president and general manager,and more auditor changes characterize firms that report weaknesses in their internal controls compared with firms without weaknesses.These results obtain after controlling for a variety of firm characteristics such as complexity of operations,profitability,and growth.Our results underscore the importance of governance characteristics beyond general firm characteristics in examining the reporting of internal control weaknesses.

作者刘亚莉马晓燕胡志颖

机构地区北京科技大学经济管理学院

出处《审计与经济研究》 CSSCI 北大核心 2011年第3期35-43,共9页 Journal of Audit & Economics

基金国家社科基金项目(09BJY016)

关键词内部控制缺陷公司治理外部审计上市公司会计师事务所内部控制信息披露 internal control deficiencies corporate governance external auditing listed companies accounting firms information disclosnre of internal control

分类号 F235.99 [经济管理—会计学]

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