摘要
我国企业不断增加的IT投资对财务报告内控实施成本产生了重要影响。然而迄今为止,关于企业IT投资对会计审计活动影响的相关研究仍然较少。以往有研究认为,我国企业最重要的ERP类IT投资降低了上市公司的盈余信息质量;但我们发现以往研究设计中忽视了2007年会计准则变迁对可操控应计项目的影响。本文以321组IT投资企业与配对样本的数据为研究样本,在控制2007年会计准则变迁对可操控应计项目计量影响的基础上,发现我国企业的IT投资并不会降低盈余信息质量,有证据表明我国企业的IT投资会提高上市公司盈余信息质量,本研究结论不受公司股权性质的影响。
This paper discusses how the ERP information system implementation influences the earnings quality. We discover that an important specific institutional change in the A - share market is ignored by previous researchers who argue that ERP information system implementation has negative effect on earnings quality. On the basis of con- trolling the change of new accounting standards in 2007 ,we found that ERP information system implementation has positive effect on earnings quality, which is totally contrary to the previous conclusions, irrespective of the nature of controlling shareholder. And the absolute value of discretionary accruals based on Jones$ model is higher than prior to 2007. As is shown by this study that the specific omitted variable in the previous research design leads to wrong conclusions. Our findings suggest that ERP information system implementation has positive effect on internal control over financial reporting.
出处
《审计研究》
CSSCI
北大核心
2016年第5期98-103,共6页
Auditing Research
基金
国家社会科学基金项目(项目批准号:15BJY014)
安徽省教育厅自然科学基金重点项目(项目批准号:kj2014a001)的资助
关键词
IT投资
盈余质量
财务报告内控
information technology investment, earnings quality, internal control over financial reporting
