摘要
文章以2013年沪深两市A股上市公司为样本,从审计委员会的独立性、专业性和勤勉度对内部控制缺陷进行相关性研究。研究发现审计委员会的独立性、专业性和勤勉度与内部控制缺陷存在性呈显著负相关,并将内部控制缺陷划分为实质性缺陷和非实质性缺陷。审计委员会的独立性和专业性对内部控制存在实质性缺陷和非实质性缺陷都有显著负相关影响,但对内部控制非实质性缺陷的影响程度明显比对实质性缺陷的影响程度高,审计委员会的勤勉度只与内部控制非实质性缺陷存在显著负相关影响。
Using the sample of 2013 in Shanghai and Shenzhen A-share listed companies, this paper aims at investigating the relation independence, professionalism, diligence of the Audit Committee with the internal control deficiencies. Empirical evidences suggest that the independence, professionalism and diligence of the Audit Committee with the existence of internal control deficiencies reveals a significant negative correlation. And then, we divided deficiencies in internal control into substantive deficiencies and non-substan- tive defects, and found the independence and professionalism of the Audit Committee had a significant negative correlation effects to substantive deficiencies and non-substantive defects. However, the degree of impact to non--substantive internal control deficiencies significantly higher than on the substantive ones. Diligence of the Audit Committee exists significant negative correlation only with non-substantive defects.
出处
《西安财经学院学报》
CSSCI
2016年第5期52-58,共7页
Journal of Xi’an University of Finance & Economics
基金
陕西省社科基金项目"慈善组织内部控制问题研究"(13Q007)
陕西省软科学研究计划面项目"R&D投资
内部控制与价值创造--基于中国上市公司的实证研究"(2015KRM046)
关键词
审计委员会
独立性
专业性
勤勉度
内部控制缺陷
the Audit Committee
independence
professionalism
diligence
internal control deficiencies
