內(nèi)部審計(jì)特征與信息透明度研究
發(fā)布時(shí)間：2019-05-24 11:58
【摘要】：企業(yè)對(duì)外披露的財(cái)務(wù)以及非財(cái)務(wù)信息一直都是投資者等利益相關(guān)者了解企業(yè)經(jīng)營(yíng)狀況、發(fā)展前景的主要途徑。投資者通過閱讀上市公司每年披露的年報(bào)等信息來把握上市公司的盈利情況以及發(fā)展前景。利益相關(guān)者對(duì)企業(yè)了解的深淺受到企業(yè)對(duì)外披露的信息的充分程度的影響。投資者有關(guān)投資決策的正確性更是與企業(yè)對(duì)外披露的信息的質(zhì)量水平息息相關(guān)。總體意義上來說,企業(yè)對(duì)外披露信息的數(shù)量、質(zhì)量等情況是衡量信息透明度的關(guān)鍵。企業(yè)對(duì)外披露信息的不透明與金融危機(jī)的發(fā)生以及企業(yè)財(cái)務(wù)舞弊的發(fā)生之間存在密切的聯(lián)系。從1997年發(fā)生的東南亞金融危機(jī)開始,不少學(xué)者就對(duì)信息透明度進(jìn)行了研究,大量研究結(jié)果表明,信息透明度低是導(dǎo)致金融危機(jī)爆發(fā)的主要原因。隨后,不少國(guó)際上著名的企業(yè)還出現(xiàn)了駭人聽聞的財(cái)務(wù)造假事件,比如著名的安然事件。從國(guó)內(nèi)來看,我國(guó)不少企業(yè)也被曝光存在會(huì)計(jì)造假情況,比如銀廣夏事件。揭示出我國(guó)上市公司信息透明度的問題急需解決。根據(jù)有關(guān)的調(diào)查結(jié)果顯示,我國(guó)會(huì)計(jì)信息不透明指數(shù)遠(yuǎn)遠(yuǎn)超過其他成熟資本市場(chǎng),比如新加坡和美國(guó),不透明度較高。金融危機(jī)、企業(yè)財(cái)務(wù)造假案例等在揭示企業(yè)信息透明度低的同時(shí),也引起了大眾對(duì)于外部審計(jì)師的不信任,質(zhì)疑其出具的審計(jì)結(jié)果的真實(shí)性、客觀性以及公允性。相應(yīng)地,人們開始把注意力聚焦于企業(yè)內(nèi)部治理,內(nèi)部審計(jì)部門日益受到重視。企業(yè)內(nèi)部審計(jì)機(jī)制的合理設(shè)置、內(nèi)部審計(jì)活動(dòng)的有效開展決定了企業(yè)內(nèi)部審計(jì)質(zhì)量的好壞。目前,已有的大量研究表明,企業(yè)內(nèi)部審計(jì)質(zhì)量的提升能夠提高企業(yè)對(duì)外披露信息的質(zhì)量。因此,優(yōu)化企業(yè)內(nèi)部審計(jì)機(jī)制,合理安排內(nèi)部審計(jì)部門工作人員,保證內(nèi)審部門具有適當(dāng)?shù)囊?guī)模,同時(shí)內(nèi)審人員應(yīng)當(dāng)具備履行職責(zé)應(yīng)有的專業(yè)能力,從而達(dá)到從內(nèi)部審計(jì)出發(fā),提高對(duì)外披露會(huì)計(jì)及相關(guān)信息的充分高質(zhì)性,成為上市公司提高其信息透明度重要途徑。本文以此為研究背景,在綜合歸納已有研究中有關(guān)內(nèi)部審計(jì)特征、信息透明度以及二者關(guān)系等相關(guān)方面文獻(xiàn)的基礎(chǔ)上,從委托代理理論以及信號(hào)傳遞理論出發(fā),分析影響企業(yè)信息透明度的因素,然后在此基礎(chǔ)上提出本文的三個(gè)研究假設(shè)。本文使用深交所2010-2015年中小板上市公司的數(shù)據(jù)作為樣本,從內(nèi)部審計(jì)的規(guī)模、內(nèi)部審計(jì)人員的專業(yè)性以及內(nèi)部審計(jì)活動(dòng)的開展情況作為內(nèi)部審計(jì)部門特征,使用stata14對(duì)所選取的樣本數(shù)據(jù)進(jìn)行處理分析,檢驗(yàn)了內(nèi)部審計(jì)的三個(gè)特征與企業(yè)信息透明度之間的關(guān)系,研究發(fā)現(xiàn):(1)我們沒有發(fā)現(xiàn)內(nèi)部審計(jì)部門的規(guī)模與信息透明度之間存在明顯的相關(guān)關(guān)系,也就是說,在同等情況下,內(nèi)部審計(jì)部門規(guī)模大的公司不一定比內(nèi)部審計(jì)部門規(guī)模小的公司的信息披露質(zhì)量越高越充分。因此,企業(yè)應(yīng)該配備適當(dāng)數(shù)量的內(nèi)部審計(jì)人員,保證日常內(nèi)部審計(jì)活動(dòng)的正常開展;(2)我們發(fā)現(xiàn)內(nèi)部審計(jì)部門負(fù)責(zé)人的專業(yè)能力也與企業(yè)的信息透明度之間存在比較顯著的正相關(guān)關(guān)系。同時(shí)在比較收益激進(jìn)與收益保守的兩個(gè)分樣本回歸中,我們發(fā)現(xiàn),相對(duì)于盈余保守企業(yè),內(nèi)部審計(jì)的專業(yè)能力越強(qiáng),越能抑制收益激進(jìn)型企業(yè)采取激進(jìn)的收益政策和進(jìn)行收益平滑活動(dòng),進(jìn)而更能提升企業(yè)信息的透明度。也就是說,與內(nèi)部審計(jì)負(fù)責(zé)人專業(yè)能力差的公司相比,由于內(nèi)部審計(jì)負(fù)責(zé)人對(duì)內(nèi)部審計(jì)部門的影響大,其個(gè)人的專業(yè)性越強(qiáng)的公司,對(duì)外披露信息的質(zhì)量較好。表明企業(yè)應(yīng)重視內(nèi)部審計(jì)人員專業(yè)能力的培養(yǎng),多使用專業(yè)能力強(qiáng)的人從事內(nèi)部審計(jì)工作。(3)我們還發(fā)現(xiàn),企業(yè)內(nèi)部審計(jì)評(píng)價(jià)報(bào)告的披露與信息透明度之間存在正相關(guān)關(guān)系,而內(nèi)部審計(jì)評(píng)價(jià)報(bào)告往往反映企業(yè)內(nèi)部審計(jì)部門開展內(nèi)部審計(jì)活動(dòng)的情況。因此說明,內(nèi)部審計(jì)活動(dòng)開展的次數(shù)越多,對(duì)外披露內(nèi)部審計(jì)評(píng)價(jià)報(bào)告越積極,企業(yè)信息信息透明度越好,表明企業(yè)應(yīng)重視內(nèi)部審計(jì)評(píng)價(jià)報(bào)告的披露,積極開展內(nèi)部審計(jì)活動(dòng),進(jìn)而提高企業(yè)信息透明度。最后,我們針對(duì)研究得出的結(jié)論,基于改善企業(yè)內(nèi)部審計(jì)設(shè)置的目的,提出了幾點(diǎn)相關(guān)對(duì)策建議,希望用實(shí)證方法對(duì)內(nèi)部審計(jì)特征與企業(yè)信息透明度相關(guān)性進(jìn)行驗(yàn)證,以完善這一研究領(lǐng)域,希望可以借此研究豐富有關(guān)的研究,同時(shí)為企業(yè)完善內(nèi)部審計(jì)機(jī)制以及提升企業(yè)信息透明度提供經(jīng)驗(yàn)數(shù)據(jù)支持。
[Abstract]:The financial and non-financial information of the enterprise's external disclosure has always been the main way for the investors and other stakeholders to know the state of operation and the development prospect of the enterprise. The investors grasp the listed company's earnings and the development prospect by reading the annual report and other information of the listed company. The depth of the stakeholders' understanding of the enterprise is affected by the full extent of the information disclosed by the enterprise. The correctness of the investor's investment decision is closely related to the quality level of the information disclosed by the enterprise. In the general sense, the quantity and quality of the external disclosure information of the enterprise are the key to the measurement of the transparency of the information. There is a close relationship between the non-transparency of the external disclosure information of the enterprise and the occurrence of the financial crisis and the occurrence of the enterprise's financial fraud. Since the financial crisis of South-East Asia in 1997, many scholars have studied the transparency of information, and the results show that the low transparency of information is the main cause of the financial crisis. At the same time, many of the world's well-known companies have also seen the horrendous financial fraud, such as the famous Enron. From the domestic point of view, many enterprises in our country have also been exposed to accounting fraud, such as the silver-wide-summer event. The problem of information transparency of listed companies in China needs to be solved urgently. The survey results show that the opaque index of accounting information in China is far higher than other mature capital markets, such as Singapore and the United States, and the opacity is high. The financial crisis, the case of the enterprise's financial fraud, etc., while revealing the low transparency of the information of the enterprise, also caused the public's distrust of the external auditors, and questioned the authenticity, objectivity and fairness of the audit results issued by the public. Accordingly, people have started to focus on the internal governance of the enterprise, and the internal audit department is getting more and more attention. The reasonable setting of the internal audit mechanism of the enterprise and the effective implementation of the internal audit activity determine the quality of the internal audit of the enterprise. At present, a large number of studies have shown that the improvement of the internal audit quality of the enterprise can improve the quality of the enterprise's external disclosure information. Therefore, the internal audit mechanism of the enterprise should be optimized, the staff of the internal audit department should be arranged reasonably, the internal audit department should have the appropriate scale, and the internal audit personnel should have the professional ability to perform their duties, so as to meet the internal audit. It is an important way to improve the transparency of the information transparency of the listed companies. In this paper, based on the related aspects of internal audit, information transparency and the relationship of the two, the factors that affect the transparency of the enterprise's information are analyzed from the theory of the proxy and the theory of signal transmission. Then, the three research hypotheses of this paper are put forward. This paper uses the data of the listed company of the medium and small-sized board of the SZSE in 2010-2015 as a sample, the internal audit scale, the professional of the internal auditors and the implementation of the internal audit activities as the characteristics of the internal audit department, and uses the stata14 to process and analyze the selected sample data. The relationship between the three features of the internal audit and the information transparency of the enterprise is checked, and the research has found that: (1) we do not find that there is a clear correlation between the scale of the internal audit department and the information transparency, that is, in the same case, The higher the size of the internal audit sector, the higher the quality of information disclosure by companies that are smaller in size than in the internal audit sector. Therefore, the enterprise should be equipped with an appropriate number of internal auditors to ensure the normal conduct of the daily internal audit activities; (2) we find that the professional ability of the head of the internal audit department also has a significant positive correlation with the information transparency of the enterprise. At the same time, we have found that the stronger the professional ability of the internal audit, the stronger the professional ability of the internal audit, and the more aggressive income policy and the income smoothing activities of the income-aggressive enterprises, And the transparency of the enterprise information can be further improved. In other words, compared with the company with the poor professional ability of the internal audit head, because the internal audit head has a large influence on the internal audit department, the stronger the professional and professional company of the internal audit department, the quality of the external disclosure information is good. It is shown that the enterprise should pay more attention to the training of the professional ability of the internal auditors, and the people with strong professional ability can engage in the internal audit. (3) We have also found that there is a positive correlation between the disclosure of the internal audit evaluation report and the information transparency, and the internal audit evaluation report often reflects the internal audit activity of the internal audit department of the enterprise. Therefore, the more the internal audit activities are carried out, the more positive the internal audit evaluation report is, the better the transparency of the information information of the enterprise, which indicates that the enterprise should pay more attention to the disclosure of the internal audit evaluation report, and actively carry out the internal audit activities, so as to improve the information transparency of the enterprise. Finally, based on the conclusions of the research, based on the purpose of improving the internal audit setting of the enterprise, some suggestions on the countermeasures are put forward, and it is hoped that the correlation between the internal audit characteristics and the information transparency of the enterprise should be verified by the empirical method, so as to improve the research field. It is hoped that the study will be enriched with experience data support for enterprises to improve the internal audit mechanism and to improve the transparency of enterprise information.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45
，
本文編號(hào)：2484841
[Abstract]:The financial and non-financial information of the enterprise's external disclosure has always been the main way for the investors and other stakeholders to know the state of operation and the development prospect of the enterprise. The investors grasp the listed company's earnings and the development prospect by reading the annual report and other information of the listed company. The depth of the stakeholders' understanding of the enterprise is affected by the full extent of the information disclosed by the enterprise. The correctness of the investor's investment decision is closely related to the quality level of the information disclosed by the enterprise. In the general sense, the quantity and quality of the external disclosure information of the enterprise are the key to the measurement of the transparency of the information. There is a close relationship between the non-transparency of the external disclosure information of the enterprise and the occurrence of the financial crisis and the occurrence of the enterprise's financial fraud. Since the financial crisis of South-East Asia in 1997, many scholars have studied the transparency of information, and the results show that the low transparency of information is the main cause of the financial crisis. At the same time, many of the world's well-known companies have also seen the horrendous financial fraud, such as the famous Enron. From the domestic point of view, many enterprises in our country have also been exposed to accounting fraud, such as the silver-wide-summer event. The problem of information transparency of listed companies in China needs to be solved urgently. The survey results show that the opaque index of accounting information in China is far higher than other mature capital markets, such as Singapore and the United States, and the opacity is high. The financial crisis, the case of the enterprise's financial fraud, etc., while revealing the low transparency of the information of the enterprise, also caused the public's distrust of the external auditors, and questioned the authenticity, objectivity and fairness of the audit results issued by the public. Accordingly, people have started to focus on the internal governance of the enterprise, and the internal audit department is getting more and more attention. The reasonable setting of the internal audit mechanism of the enterprise and the effective implementation of the internal audit activity determine the quality of the internal audit of the enterprise. At present, a large number of studies have shown that the improvement of the internal audit quality of the enterprise can improve the quality of the enterprise's external disclosure information. Therefore, the internal audit mechanism of the enterprise should be optimized, the staff of the internal audit department should be arranged reasonably, the internal audit department should have the appropriate scale, and the internal audit personnel should have the professional ability to perform their duties, so as to meet the internal audit. It is an important way to improve the transparency of the information transparency of the listed companies. In this paper, based on the related aspects of internal audit, information transparency and the relationship of the two, the factors that affect the transparency of the enterprise's information are analyzed from the theory of the proxy and the theory of signal transmission. Then, the three research hypotheses of this paper are put forward. This paper uses the data of the listed company of the medium and small-sized board of the SZSE in 2010-2015 as a sample, the internal audit scale, the professional of the internal auditors and the implementation of the internal audit activities as the characteristics of the internal audit department, and uses the stata14 to process and analyze the selected sample data. The relationship between the three features of the internal audit and the information transparency of the enterprise is checked, and the research has found that: (1) we do not find that there is a clear correlation between the scale of the internal audit department and the information transparency, that is, in the same case, The higher the size of the internal audit sector, the higher the quality of information disclosure by companies that are smaller in size than in the internal audit sector. Therefore, the enterprise should be equipped with an appropriate number of internal auditors to ensure the normal conduct of the daily internal audit activities; (2) we find that the professional ability of the head of the internal audit department also has a significant positive correlation with the information transparency of the enterprise. At the same time, we have found that the stronger the professional ability of the internal audit, the stronger the professional ability of the internal audit, and the more aggressive income policy and the income smoothing activities of the income-aggressive enterprises, And the transparency of the enterprise information can be further improved. In other words, compared with the company with the poor professional ability of the internal audit head, because the internal audit head has a large influence on the internal audit department, the stronger the professional and professional company of the internal audit department, the quality of the external disclosure information is good. It is shown that the enterprise should pay more attention to the training of the professional ability of the internal auditors, and the people with strong professional ability can engage in the internal audit. (3) We have also found that there is a positive correlation between the disclosure of the internal audit evaluation report and the information transparency, and the internal audit evaluation report often reflects the internal audit activity of the internal audit department of the enterprise. Therefore, the more the internal audit activities are carried out, the more positive the internal audit evaluation report is, the better the transparency of the information information of the enterprise, which indicates that the enterprise should pay more attention to the disclosure of the internal audit evaluation report, and actively carry out the internal audit activities, so as to improve the information transparency of the enterprise. Finally, based on the conclusions of the research, based on the purpose of improving the internal audit setting of the enterprise, some suggestions on the countermeasures are put forward, and it is hoped that the correlation between the internal audit characteristics and the information transparency of the enterprise should be verified by the empirical method, so as to improve the research field. It is hoped that the study will be enriched with experience data support for enterprises to improve the internal audit mechanism and to improve the transparency of enterprise information.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45
，
本文編號(hào)：2484841
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