上市公司内部控制审计有效性检验——基于盈余管理视角  

An Examination of Effectiveness of the Audit of Internal Control:Evidence From Earning Management

作　　者：陶珍珍[1] 佘晓燕[1] 严鑫[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《西安财经学院学报》2012年第6期71-75,共5页Journal of Xi’an University of Finance & Economics

基　　金：国家自然科学基金(71062007)

摘　　要：文章以2009—2010年我国境内外同时上市的公司为样本,检验内部控制审计的有效性和适用性。经研究发现:内部控制审计可以显著地抑制企业的盈余管理;内部控制审计可以有效抑制向下的会计选择盈余管理;显著抑制向上的经营现金流量操控、生产成本操控和真实活动盈余管理。文章为内部控制审计能够有效提高盈余质量提供了经验数据,也证实了内部控制审计在我国是有效、适用的。Based on Chinese listed companies data from 2009 to 2010, this paper tests the effectiveness and applicability of the audit of internal control from the aspect of earnings management. This research finds that AIC could effectively inhibit accrual-based earnings management. Besides that, in the subsample of manipulating earnings management up, AIC could significantly keep down abnormal CFO, abnormal production costs as well as real earning management. The results of research would provide the experiences for AIC of China and will prove the effectiveness and applicability of the AIC in China.

关 键 词：上市公司 内部控制审计 盈余管理 

分 类 号：F239.45[经济管理—会计学]