摘要
本文以多种考虑了会计稳健性潜在影响并经业绩匹配后的应计质量作为盈余质量的代理变量，从“上市公司治理专项活动”的整改报告和自查报告中搜集有关内部控制缺陷数据，对内部控制缺陷和盈余质量之间的关系进行了实证研究。结果表明，相对于无重大内控缺陷的公司而言，存在重大内控缺陷的公司有更多的盈余噪音和异常应计；内控缺陷越多的公司，其盈余噪音越大，异常应计越多。本文为中国制度背景下企业内部控制缺陷与盈余质量之间的关系提供了经验证据，从财务报告可靠性的角度证实了及时识别和修正企业内部控制缺陷的重要性，表明当前监管机构加强企业内部控制缺陷披露及整改方面的管制是非常有必要的。
Using several measures of performance-matched accruals quality considering the potential effects of accounting conservatism as proxy variables for earnings quality, and using the data collected from corporate governance rectification reports and self-examination reports disclosed in the ＂Special Campaign to Strength the Corporate Governance of Listed Companies＂, the authors empirically test the relationship between internal control weakness and earnings quality. The results show that compared with those companies with no material internal control weaknesses, those with material internal control weaknesses have more earnings noise and more abnormal accrual items; compared with those companies with less internal control weaknesses, the more weaknesses in internal control, the more noise and abnormal accruals in earnings information. The paper provides empirical evidence about the relationship between internal control weakness and earnings quality under China＇s institutional background, confirms the importance of timely recognizing and remediating internal control weaknesses from the perspective of financial reports＇ reliability, and shows that it is necessary for the regulatory authority to strengthen regulation and supervision on the disclosure and remediation of internal control weaknesses.
出处
《中大管理研究》
CSSCI
2014年第2期16-38,共23页
China Management Studies
基金
国家自然科学基金项目(71332004、71272198、71032006)
教育部人文社会科学青年基金项目(13YJC630080)
福建省教育厅A类社科研究重点项目(JA13047S)
福州大学科研启动基金项目(XRC201209)
福州大学校科技发展基金项目(12SKQ03)
广东省人文社科重点研究基地项目(11JDXM79004)
中山大学高校基本科研业务费专项资金资助项目(13wkjc02)资助
关键词
内控缺陷
会计层面
公司层面
盈余质量
internal control, weaknesses, earnings quality, accruals quality
