上市公司内部控制信息披露质量影响因素研究——基于缺陷信息披露的实证证据被引量：23

The Study on the Influencing Factors of the Quality of Internal Control Information Disclosure in Public-Listed Companies:The Empirical Evidences of Internal Control Deficiencies

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摘要基于内部控制缺陷信息披露角度构建内部控制信息披露质量指标，立足于沪市上市公司2010～2012年的实证证据，从外部审计、公司治理和公司基本特征这三个角度，实证检验内部控制信息披露质量的影响因素。研究发现：内部控制信息披露质量与审计师类型、审计委员会财会专业管理水平、审计委员会非财会专业管理水平、监事会规模、机构投资者持股比例、公司规模呈显著正相关关系，与董事会会议频率呈显著负相关关系。上市公司内部控制信息披露质量影响因素系列研究为提高其信息披露质量提供有效途径。 We constructtheindex of the qualityof internal control information disclosure from the perspective of internal control deficienciesand use 2010 -2012 years of Shanghai stock empirical evidences. We study the influen- cing factors from the external audit aspect, corporate governance aspect and company characteristics aspect. We found that the index of the quality of internal control information disclosure has significantly positive correlations to Big4 auditing, audit committee accounting financial expertise, audit committee non -accounting financial expertise, the size of the board of supervisors, the proportion of institutional investor ownership and firm size whereas has significantly negative correlations to the amount of board meetings. The study of affecting factors provides an effective way to improve the quality of internal control information disclosure.

作者张瑶郭雪萌

机构地区北京交通大学经济管理学院

出处《经济问题》 CSSCI 北大核心 2014年第7期94-100,共7页 On Economic Problems

基金中央高校基本科研业务费专项资金资助"企业内部控制缺陷信息披露及经济后果研究"(2013JBM018)

关键词内部控制信息披露质量外部审计公司治理公司特征 the quality of internal control information disclosure external audit corporate governance companycharacteristics

分类号 F830.91 [经济管理—金融学]

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