本文選題：內(nèi)部控制披露 + 審計(jì)意見類型　； 參考：《會(huì)計(jì)研究》2011年09期

【摘要】：本文實(shí)驗(yàn)檢驗(yàn)了內(nèi)部控制披露的詳細(xì)程度、內(nèi)控審計(jì)意見類型對(duì)投資者感知的重大錯(cuò)報(bào)風(fēng)險(xiǎn)和投資可能性的影響。研究發(fā)現(xiàn),上市公司詳細(xì)披露內(nèi)控,能明顯降低投資者感知的重大錯(cuò)報(bào)風(fēng)險(xiǎn),提高投資者的投資可能性;不同審計(jì)意見類型影響了投資者對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)的感知及其投資可能性。在非標(biāo)審計(jì)意見下,詳細(xì)披露沒有明顯影響投資者感知的重大錯(cuò)報(bào)風(fēng)險(xiǎn)和投資可能性。進(jìn)一步研究還發(fā)現(xiàn)投資者感知的重大錯(cuò)報(bào)風(fēng)險(xiǎn)的中介作用。上述結(jié)果表明,我國監(jiān)管部門實(shí)施的關(guān)于內(nèi)部控制披露和審計(jì)的相關(guān)規(guī)定對(duì)改善投資者的投資決策具有積極意義。
[Abstract]:This paper tests the degree of detail of internal control disclosure and the influence of the type of internal audit opinion on the perceived risk of material misstatement and the possibility of investment. It is found that the detailed disclosure of internal controls by listed companies can significantly reduce the risk of significant misstatement perceived by investors and improve the investment possibilities of investors. Different types of audit opinions affect investors' perception of the risk of material misstatement and their investment possibilities. Under the non-standard audit opinion, detailed disclosure has no significant impact on investor perception of the risk of material misstatement and investment possibilities. Further research also found that investors perceived significant misstatement risk intermediary role. The above results show that the relevant regulations on internal control disclosure and audit implemented by China's regulatory authorities are of positive significance to improve investors' investment decisions.
【作者單位】： 南開大學(xué)商學(xué)院;內(nèi)蒙古大學(xué)經(jīng)濟(jì)管理學(xué)院;大公國際資信評(píng)估有限公司;
【基金】：國家自然科學(xué)基金項(xiàng)目(70972087)階段性研究成果
【分類號(hào)】：F239.4;F233;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 方紅星;孫，

本文編號(hào)：2097326