摘要
以2007、2008沪深两市2195家上市公司为研究样本,构建了一个关于内部控制缺陷影响因素的概念模型,使用Logit回归分析验证内部控制缺陷的影响因素。把影响内部控制缺陷的因素分为经营复杂性、会计风险和内部控制建设三个方面。在控制上市公司是否为国有和是否为ST或*ST后,发现存在内部控制缺陷的公司一般经营更加复杂,存在的会计风险更高,内部控制建设相对更不完善。
2195 listed companies of Shanghai and Shenzhen stock exchanges for the period from 2007 to 2008 are selected as the sample of this study.We build a conceptual model of the determinants of internal control deficiencies.The Logit regression technique is implemented to analysis the determinants of internal control deficiencies over financial reporting.All independent variables are classified into three main aspects： operational complexity,accounting risk and the construction of internal control.Status of the company： state-owned or non-state-owned and ST or ＊non-ST are used as dummy variables.According to the results,we find that,relative to control sample,firms with internal control deficiencies have more complex operations,higher accounting risk and more incomplete construction of internal control.
出处
《管理评论》
CSSCI
北大核心
2012年第4期133-140,176,共9页
Management Review
基金
国家自然科学基金项目(7077211071102095)
国家软科学研究计划项目(2010GXS5D262)
关键词
内部控制缺陷
财务报告可靠性
影响因素
实证研究
internal control deficiencies
reliability of financial report
determinants
empirical study
