财务报告重述、审计师变更与内部控制缺陷披露——基于深圳主板市场2010年的经验证据  

Financial Restatement,Auditor Switch and Disclosure of Internal Control Deficiencies——Empirical Evidence from Listed Companies of Shenzhen Mainboard in 2010

作　　者：叶陈刚[1] 刘桂春[1,2] 姜亚凝 

机构地区：[1]对外经济贸易大学国际商学院 [2]北方工业大学会计系 [3]北京中新华闻会计师事务所

出　　处：《经济与管理研究》2013年第8期108-115,共8页Research on Economics and Management

基　　金：国家社会科学基金重点项目"国家治理;国家审计制度与预防惩治腐败体系创新研究"(13AZD002);国家社会科学基金项目"企业内部控制综合评价模型与中国上市公司内部控制质量研究"(12BGL032)

摘　　要：以深圳主板市场披露的内部控制自我评价报告为研究对象,运用逻辑斯蒂(Logistic)模型,检验了内部控制缺陷披露与财务报告重述、审计师变更之间的关系。结果显示,内部控制缺陷披露与财务报告重述之间呈现显著的正相关关系,即因公司前期年度报告存在缺陷而进行重述的公司更有可能披露内部控制缺陷。将内部控制缺陷进一步划分为财务报告层面缺陷和公司层面缺陷,财务报告重述与二者都呈显著正相关,而审计师变更仅与财务报告层面内部控制缺陷单方面呈显著正相关。The paper studies the relations between internal control deficiencies and financial restatements, auditor switch using samples disclosed by firms in mainboard of Shenzhen Stock Exchange in 2010. Logistic model will be used in this paper to calculate the correlation coefficient. The result shows that, internal control deficiency has a positive and obvi- ous correlation with financial restatement. On the further research,we can find that internal control deficiency both on fi- nancial statement level and company level have significant time, internal control deficiency on financial statement level pos has itive correlations with financial restatement. At the same a positive and significant correlation with auditor switch.

关 键 词：财务报告重述 内部控制缺陷披露 审计师变更 财务报告层面缺陷 公司层面缺陷 

分 类 号：F230[经济管理—会计学]