摘要
内部控制鉴证产生与发展的主要目标是提高财务信息质量,因此会影响盈余质量。我国目前的内部控制鉴证是否有效地提高了会计盈余质量?内部控制鉴证的执行如何影响会计盈余质量?本文通过实证分析沪市A股公司2006—2008年内部控制鉴证的经验证据,发现内部控制鉴证提升了公司会计盈余质量,在控制了管理层信号传递动机以后结论仍然稳健。最后,本文根据实证分析结果和我国上市公司内部控制鉴证业务现状,提出了完善内部控制鉴证的若干政策建议。
The emerge and development of assurance of internal control are based on improving financial information quality. So it will affect earnings quality. But in the current phase of assurance of internal control, can it enhance accounting earnings quality ？ How does its performance effect accounting earnings quality ？ Based on the empirical evidences from A-share companies in Shanghai stock exchange from 2006 to 2008, we find assurance of internal control has enhanced accounting earnings quality. After controlling management＇s motives, the conclusion is still robust. Finally, according to the results of empirical analysis and the status quo of assurance of internal control of China＇s listed companies, put forward to corresponding policy recommendations.
出处
《审计研究》
CSSCI
北大核心
2010年第2期83-90,共8页
Auditing Research
关键词
内部控制鉴证
盈余质量
内部控制
assurance of internal control, earnings quality, internal control
作者简介
电子邮箱：wjz1518@yahoo．cn；
