摘要
被视为“中国萨班斯法案”的《企业内部控制基本规范》及其配套指引明确要求我国主板上市公司从2012年起全面进行内部控制建设，并要求外部独立审计师对内部控制状况进行全面鉴证并公开出具审计报告。基于此，本文以我国主板上市公司为研究样本，实证检验了强制内部控制是否切实提高了上市公司所披露信息的可靠性。研究发现，外部审计师对于上市公司内部控制的审计并没有减少上市公司的财务重述行为，企业披露信息的可靠性没有明显地提升；进一步以我国市场特有的“双事务所”审计的上市公司为样本，检验发现聘用两个事务所分别进行财务报告审计和内控审计确实会降低财务重述行为发生的可能性。本文对研究我国内部控制政策的实施效果、后续政策改进以及提升上市公司披露信息的可靠性具有一定的启示作用。
China adopted the new policy called ＂Basic Norm of Internal Control＂ which is regarded as ＂China SOX＂ since 2012 in main board companies. It requires all qualified listed companies to promote the construction of internal controls together with assess and report on their design and operating effectiveness, as well as external independent auditors＇ opinions publicly disclosed. Taking the main board listed companies as the research samples, this paper empirically studies whether China SOX can promote the financial reporting reliability or not. Test Results support that internal control auditing cannot significantly reduce financial restatements, indicating no obvious financial reporting reliability promotion. Furthermore, after collecting the particular companies with ＂dual audit firms＂ （two auditor firms for finan- cial report auditing and internal control auditing separately）, we find that the companies with dual audit firms really have fewer financial restatements. This study offers valuable insights about the internal control policy influence and the follow-up policy improvement, as well as the corresponding work for promoting the company financial report reliability.
出处
《中国会计评论》
CSSCI
2016年第1期105-126,共22页
China Accounting Review
基金
国家自然科学基金面上项目(71572152)
北京市社会科学基金项目(15JGC 183)
四川省2015年社科规划项目(Sc15B087)
西南财经大学2016年度重大基础理论研究项目(JBK 161105)的阶段性成果
关键词
内部控制
双事务所
财务重述
信息可靠性
Internal Control
Dual Audit Firms
Financial Restatement
Financial Reporting Reliability
