內(nèi)部控制審計特征對財務(wù)信息質(zhì)量的影響研究
發(fā)布時間：2018-10-11 09:07
【摘要】：為應對多起重大的財務(wù)舞弊案,2002年美國國會頒布了SOX法案,規(guī)定美國公眾公司必須執(zhí)行內(nèi)部控制審計,以增強財務(wù)信息的可靠性。2007年美國PCAOB頒布了審計準則第五號(AS5),提出了風險導向和整合審計的理念,要求審計實務(wù)中將內(nèi)部控制審計與財務(wù)表審計整合實施,旨在提升審計效率,促進企業(yè)內(nèi)部控制的有效性,更大程度地保障財務(wù)信息質(zhì)量。借鑒國外內(nèi)部控制審計制度的發(fā)展,我國政府推行了分類分批發(fā)展內(nèi)部控制審計的策略,并在內(nèi)部控制審計中推進整合審計模式。因而,在我國制度背景下,趨同于國際內(nèi)部控制審計發(fā)展的審計制度建設(shè),是否提升了上市公司的財務(wù)信息質(zhì)量,是一個值得關(guān)注的問題。文章以2008—2014年的我國滬深A股主板上市公司為研究對象,檢驗了是否選聘審計師來對內(nèi)部控制發(fā)表審計意見、內(nèi)部控制審計聲譽、內(nèi)部控制審計和財務(wù)報表審計二類審計的整合程度等內(nèi)部控制審計的三個關(guān)鍵特征對財務(wù)信息質(zhì)量的作用效果。研究發(fā)現(xiàn):(1)實施了內(nèi)部控制審計的公司,其財務(wù)信息質(zhì)量較未實施內(nèi)部控制審計的公司獲得顯著的提升:(2)對上市公司進行內(nèi)部控制審計的會計師事務(wù)所,其內(nèi)部控制審計聲譽越高,其所審計的上市公司的財務(wù)信息質(zhì)量越高;(3)內(nèi)部控制審計與財務(wù)報表審計二者整合進行的程度越深,被審計上市公司的財務(wù)信息質(zhì)量越高。在運用傾向評分匹配和雙重差分法解決內(nèi)生性問題的條件下,這些結(jié)論仍然獲得經(jīng)驗證據(jù)的支持。本文的創(chuàng)新之處在于以新穎的內(nèi)部控制審計特征刻畫,透視內(nèi)部控制審計對財務(wù)信息質(zhì)量的內(nèi)在作用機理。其對于評價我國制度背景和市場條件下發(fā)展內(nèi)部控制審計的政策效果,提供了客觀的學術(shù)證據(jù),并豐富了內(nèi)部控制審計和財務(wù)信息質(zhì)量的相關(guān)研究。
[Abstract]:In response to a number of major financial fraud cases, the United States Congress enacted the SOX Act in 2002, which made it mandatory for American public companies to perform internal control audits. In order to enhance the reliability of financial information, PCAOB issued AS5 in 2007, and put forward the idea of risk-based and integrated audit, which requires the integration of internal control audit and financial statement audit in audit practice, in order to improve the audit efficiency. To promote the effectiveness of the internal control of enterprises, to a greater extent to ensure the quality of financial information. Drawing lessons from the development of internal control audit system in foreign countries, our government has implemented the strategy of developing internal control audit in classified batches, and promoted the integrated audit mode in internal control audit. Therefore, under the background of our country's system, whether the construction of audit system, which converges to the development of international internal control audit, improves the quality of financial information of listed companies, is a problem worthy of attention. This paper takes the listed companies of Shanghai and Shenzhen A shares in China from 2008 to 2014 as the research objects, and tests whether the auditors are selected to express their audit opinions on internal control and the reputation of internal control audit. The effect of the three key characteristics of internal control audit on the quality of financial information, such as the degree of integration of the internal control audit and the second class audit of financial statement audit. The results show that: (1) the financial information quality of the companies that have implemented the internal control audit is significantly improved than that of the companies without internal control audit; (2) the accounting firms that audit the internal control of the listed companies, The higher the reputation of internal control audit, the higher the financial information quality of the listed companies audited; (3) the deeper the integration of the internal control audit and the financial statement audit, the higher the financial information quality of the audited listed companies. These conclusions are supported by empirical evidence under the condition that tendency score matching and double difference method are used to solve endogenous problems. The innovation of this paper lies in that the internal control audit is characterized by novel internal control audit characteristics, and the internal control audit's internal action mechanism on the quality of financial information is analyzed. It provides objective academic evidence for evaluating the policy effect of developing internal control audit under the system background and market conditions of our country, and enriches the relevant research on internal control audit and financial information quality.
【學位授予單位】：東南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4
本文編號：2263627
[Abstract]:In response to a number of major financial fraud cases, the United States Congress enacted the SOX Act in 2002, which made it mandatory for American public companies to perform internal control audits. In order to enhance the reliability of financial information, PCAOB issued AS5 in 2007, and put forward the idea of risk-based and integrated audit, which requires the integration of internal control audit and financial statement audit in audit practice, in order to improve the audit efficiency. To promote the effectiveness of the internal control of enterprises, to a greater extent to ensure the quality of financial information. Drawing lessons from the development of internal control audit system in foreign countries, our government has implemented the strategy of developing internal control audit in classified batches, and promoted the integrated audit mode in internal control audit. Therefore, under the background of our country's system, whether the construction of audit system, which converges to the development of international internal control audit, improves the quality of financial information of listed companies, is a problem worthy of attention. This paper takes the listed companies of Shanghai and Shenzhen A shares in China from 2008 to 2014 as the research objects, and tests whether the auditors are selected to express their audit opinions on internal control and the reputation of internal control audit. The effect of the three key characteristics of internal control audit on the quality of financial information, such as the degree of integration of the internal control audit and the second class audit of financial statement audit. The results show that: (1) the financial information quality of the companies that have implemented the internal control audit is significantly improved than that of the companies without internal control audit; (2) the accounting firms that audit the internal control of the listed companies, The higher the reputation of internal control audit, the higher the financial information quality of the listed companies audited; (3) the deeper the integration of the internal control audit and the financial statement audit, the higher the financial information quality of the audited listed companies. These conclusions are supported by empirical evidence under the condition that tendency score matching and double difference method are used to solve endogenous problems. The innovation of this paper lies in that the internal control audit is characterized by novel internal control audit characteristics, and the internal control audit's internal action mechanism on the quality of financial information is analyzed. It provides objective academic evidence for evaluating the policy effect of developing internal control audit under the system background and market conditions of our country, and enriches the relevant research on internal control audit and financial information quality.
【學位授予單位】：東南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F239.4
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