内部控制评价主体、信息错报风险与个体投资者的信息可靠性感知  

Internal Control Evaluation Subject,Information Misstatement Risk and Individual Investors' Perception of the Information Reliability

作　　者：张继勋[1] 周冉[2] 

机构地区：[1]南开大学商学院,天津300071 [2]内蒙古大学经济管理学院,呼和浩特010021

出　　处：《审计与经济研究》2012年第6期92-98,共7页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70972087);内蒙古大学文科学术创新团队建设计划资金资助项目

摘　　要：采用实验研究方法,检验了不同主体关于内部控制的有效评价意见、信息错报风险对个体投资者感知财务信息可靠性的影响。研究发现:在信息错报风险高的情况下,有注册会计师审计意见时,个体投资者感知财务信息的可靠性最高,有独立董事意见时次之,只有企业自我评价意见时最低;在信息错报风险低时,个体投资者的感知在以上三种主体意见之间没有差异;个体投资者对财务信息可靠性的感知"中介"了不同评价主体的内部控制评价意见与投资可能性之间的关系。In this paper we used the experiment research method and investigated the effects of internal control effectiveness evaluation from different subjects and information misstatement risk level on the individual investors' perceived reliability of financial information.The results show that the individual investors' perceived financial information reliability is the highest when the opinion of internal control effectiveness is issued by CPAs,and it is higher when the opinion is issued by independent directors and it is the lowest when the opinion is issued by the manager,but this is true only when the enterprise information misstatement risk is high.When the information misstatement risk is low,individual investors' perceived reliability of the information is not different among the above three bodies' evaluation opinions.It is also found that the individual investors' perceived financial information reliability mediates the relationship between internal control evaluation opinions and investment possibilities.

关 键 词：内部控制评价主体 信息错报风险 会计信息质量 财务信息可靠性感知 内部控制报告 

分 类 号：F272.5[经济管理—企业管理]