内部控制缺陷异质性如何影响财务报告?——基于中国情境的经验证据  

How Does the Heterogeneity of Internal Control Weaknesses Affect Financial Reports?Evidence in Chinese Context

作　　者：李万福[1] 林斌[2] 刘春丽[2] 

机构地区：[1]福州大学经济与管理学院,福建福州350108 [2]中山大学管理学院,广东广州510275

出　　处：《财经研究》2014年第6期71-82,共12页Journal of Finance and Economics

基　　金：国家自然科学基金项目(71332004;71272198;71032006);教育部人文社会科学青年基金项目(13YJC630080);福建省教育厅A类社科研究重点项目(JA13047S);福州大学科研启动基金项目(XRC201209);福州大学校科技发展基金项目(12SKQ03);广东省人文社科重点研究基地项目(11JDXM79004);中山大学高校基本科研业务费专项资金资助项目(13wkjc02)资助

摘　　要：COSO(2013)内部控制框架扩展了报告目标,更加关注治理问题,强调治理层面内部控制的重要性。文章基于中国情境,以盈余质量为核心,探讨了不同性质内部控制缺陷对财务报告的影响,发现内部控制重大缺陷会导致更大的盈余噪音和更多的异常应计,这种负面效应主要由治理层面内部控制缺陷引起,会计层面内部控制缺陷的作用相对较小,当会计层面和治理层面内部控制缺陷同时存在时,负面影响最大。这些结果支持了COSO新框架更关注治理问题的理念,意味着治理层面内部控制有效是财务报告内部控制有效的前提。The internal control framework updated in COSO(2013)extends its reporting objectives,attaches more attention to governance issues,and places emphasis on the importance of internal control at governance level.In Chinese context,this paper discusses the effects of internal control weaknesses(ICW)with different properties on financial reports based on earnings quality.It shows that material ICW leads to bigger earnings noises and more abnormal accruals,mainly owing to ICW at governance level;the role of ICW at accounting level is relatively weak and the negative effect is the strongest when ICW at accounting and governance levels coexist.These findings support the idea in new COSO internal control framework about focusing more on governance level,implying that the effectiveness of internal control at governance level is prerequisite for the effectiveness of internal control of financial reports.

关 键 词：内部控制缺陷 会计层面 治理层面 盈余质量 

分 类 号：F275[经济管理—企业管理] F231.5[经济管理—国民经济]