摘要
本文以存在内部控制缺陷的财务重述上市公司为样本,在区分对发现能力和动机选择的影响将主要内控缺陷披露影响因素进行归类的基础上,通过构建总体Probit实证模型和分阶段模型来对内控缺陷披露影响因素进行实证检验。研究结果显示内控缺陷困境成因既有管理层动机选择的问题又有发现能力欠缺的原因,其中,影响内控缺陷发现能力的因素主要有以前是否发生过财务重述、审计事务所规模、审计费用和审计委员会的独立性,而影响内控缺陷披露决策阶段动机选择的影响因素主要包括以前是否发生过财务重述、董事会领导结构和管理层更替。
This paper constructs the overall probit model and separate models of detection and disclosure to test empirically the extent and the particular channel through which each of the major factors affects the ultimate disclosure outcome,with the basis of categorizing the major factors by differentiating the effect on detection and disclosure decision. The empirical research outcome shows that the causes of disclosure plight of internal control deficiency lie in not only the motivation selection of the management,but also the shortage of detection capability. Further, the major determinants of internal control deficiency detection mainly include the previously restatement, scale of CPA firms, audit fees and independence of audit committee, while the major determinants of internal control deficiency disclosure decision mainly include the BOD leadership structure, management changes and previously restatement
作者
许江波
贺小丹
XU Jiangbo HE Xiaodan(Capital University of Economies and Business,Beijing 100070)
出处
《经济与管理研究》
CSSCI
北大核心
2016年第3期123-130,共8页
Research on Economics and Management
基金
教育部人文社会科学研究青年项目"基于内部控制评价的企业风险预警问题研究"(10YJC630310)
全国统计科学研究计划项目"基于内部控制评价的国有企业风险预警指标体系研究"(2013LY035)
北京市教师队伍建设-青年拔尖人才项目
关键词
内控缺陷
披露困境
发现能力
动机选择
internal control deficiency
disclosure plight
detection capability
motivation selection
