上市公司内部控制效率实证研究——基于审计师变更视角的经验证据  

An Empirical Study of Internal Control Efficiency of Listed Companies:Based on the Experience and Evidence from the View of Auditor Changes

作　　者：陈丽蓉[1] 周曙光[1] 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400050

出　　处：《当代财经》2010年第10期120-128,共9页Contemporary Finance and Economics

基　　金：国家社科基金项目"贸易保护主义背景下反倾销应急体系建设研究--基于企业内部控制的反倾销应对策略"(09BJY012)

摘　　要：文章以我国上市公司的内部控制效率为研究对象,从审计师变更的角度,以内部控制信息披露程度、内部控制缺陷、内控部门定期提交监督报告和自愿披露内部控制鉴证报告作为内部控制效率的替代变量,验证了内部控制效率对审计师变更的影响。研究显示:审计师变更与内部控制信息披露程度、内控部门定期提交监督报告显著负相关,审计师变更与内部控制缺陷显著正相关,审计师变更与自愿披露内部控制鉴证报告之间不具有统计显著性。研究结论表明:在我国,上市公司内部控制效率的高低是影响审计师变更的重要因素,上市公司内部控制披露具有明显的效率信号传递效应特征,加强上市公司内部控制相关信息披露与监管是提高其效率的有效手段。Taking the efficiency of internal control of listed companies as the research subject,from the view of auditor change,this paper verifies the impacts of internal control efficiency on the change of auditors with such alternative variables as the degree of internal control information disclo-sure,deficiencies of internal control,regular monitoring reports submitted by the internal control de-partment and attestation reports of voluntary disclosure of internal control.The study reveals that the change of auditor has an obvious negative relation with the degree of internal control information dis-closure and regular monitoring reports submitted by the internal control department;an obvious posi-tive relation with deficiencies of internal control;and no statistic significance with attestation reports of voluntary disclosure of internal control.The results of the study indicate that in China,the level of efficiency of the internal control of listed companies is the important factor affecting the change of auditors;the disclosure of internal control information of listed companies has significant characteris-tics of signal effect;and to strengthen the disclosure of internal controls related information and su-pervision of listed companies is the effective means to improve its efficiency.

关 键 词：内部控制效率 内部控制缺陷 审计师变更 

分 类 号：F234.3[经济管理—会计学]