摘要
以2007-2022年度沪深A股上市企业为样本,并基于上市企业的特征、行业属性及外部环境差异,以非平衡面板数据实证研究外部审计质量、内部控制质量与企业绩效之间的关系。研究结果表明,企业外部审计质量正向作用于企业绩效,内部控制在其中发挥正向调节作用。同时,内部控制调节作用在高股权集中度、低机构关注度及外部治理环境较好的企业中作用更为突出,且在具备非高科技、非高污染等行业领域里能够发挥更显著的作用。
Based on the sample of Shanghai and Shenzhen A-share listed enterprises from 2007 to 2022,this paper empirically studies the relationship between external audit quality,internal control quality and corporate performance with unbalanced panel data,and conducts grouping empirical tests based on corporate characteristics,industry attributes and external environment differences of listed enterprises.The research results show that external audit quality has a positive effect on corporate performance,and internal control plays a positive moderating role.Meanwhile,the moderating role of internal control is more prominent in enterprises with high ownership concentration,low institutional attention and good external governance environment,and can play a more significant role in non-high-tech,non-high-pollution industries.
作者
张轶群
郭宇林
ZHANG Yi-qun;GUO Yu-lin(Guangdong Finance&Trade Vocational College,Guangzhou 510445,China;Guangzhou City Investment Development Holding Co.,Ltd.,Guangzhou 510030,China)
出处
《广东水利电力职业技术学院学报》
2024年第4期83-88,共6页
Journal of Guangdong Polytechnic of Water Resources and Electric Engineering
关键词
外部审计质量
内部控制质量
企业绩效
异质性分析
external audit quality
internal control quality
corporate performance
heterogeneity analysis
