论文部分内容阅读
关于内部控制信息披露的研究基本是建立在“企业对外披露的内部控制是企业真实存在的内部控制”这一假设之上的,但该假设很可能是不成立的。本文基于此研究空白,以内部控制缺陷为切入点,按照“存在缺陷—发现缺陷—披露缺陷”的思路,选取2009—2010年所有A股上市公司中存在内部控制缺陷的公司为研究样本,构建Logistic模型,研究存在内部控制缺陷的上市公司,其内部控制缺陷披露的真实性及其影响因素。研究结果表明:(1)我国上市公司内部控制缺陷披露缺乏真实性;(2)内部控制自我评价报告是否经外部审计师审核、是否发生亏损、管理层变更、机构持股者比例、高管持股比例等五个因素影响企业对外披露既存的内部控制缺陷。本文据此提出政策意涵。
The research on the disclosure of internal control information is basically based on the assumption that “the internal control disclosed by the enterprise is the real internal control of the enterprise”, but this assumption is probably not true. Based on the blank of this research, this paper takes the internal control flaw as the starting point and selects the companies with internal control flaws in all A-share listed companies from 2009 to 2010 as the research sample according to the idea of "existing flaws - finding defects - disclosing defects , Build Logistic model to study the authenticity of disclosure of internal control defects and its influencing factors in listed companies with internal control flaws. The results show that: (1) the disclosure of internal control deficiencies of listed companies in China is not authentic; (2) whether the internal control self-evaluation report is audited by the external auditors, whether there is a loss, management changes, the proportion of institutional shareholders, Share ratio and other five factors affect the company’s external disclosure of existing internal control deficiencies. This paper proposes the policy implications.