审计质量、产权性质与内部控制——基于中国上市公司的经验证据  

Audit Quality,Property Right and Internal Control: Empirical Evidence Based on Chinese Listed Companies

作　　者：刘桂春[1,2] 叶陈刚[1] 邹亚生[1] 

机构地区：[1]对外经济贸易大学,北京100029 [2]北方工业大学经济管理学院,北京100144

出　　处：《北京工商大学学报（社会科学版）》2013年第5期70-76,共7页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

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);国家社会科学基金重点项目"我国资本市场系统稳定性评估和监测研究"(11AZD010);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：对审计质量、产权性质与内部控制的关系进行了研究。结果表明,行业专著程度高的事务所审计与内部控制水平有显著的正相关关系;总体上国有企业比非国有企业的内部控制水平高,但在规模相同的条件下,非国有企业内部控制水平反而更高;与非国有企业相比,经过行业专著程度高的事务所审计的国有企业内部控制水平更高。另外,高质量审计与企业内部控制水平存在自选择问题,在运用处理效应模型控制了自选择偏差后,研究结论依然成立。This paper studies the relationship among audit quality, property right and internal control. The research finds that the audit quality of Big 4 and those audit firms with their specialization in an industry has significantly positive correlation with internal control quality. Internal control quality is generally better in the state-controlled listed companies than in the non-state-controlled ones, however, after scale control, i.e. under the condition of the same scale, internal control quality is better in the non-state-controlled listed companies than in the state-controlled ones. The state-controlled listed companies audited by audit firms with specialization in an industry have a better internal control as opposed to the non-state-controlled listed companies. Besides, there is a problem of self selection between high quality auditing and internal control quality. Using the treatment effect model to control the deviation of self selection, the research conclusion is still robust.

关 键 词：审计质量 产权性质 内部控制 自选择 处理效应模型 

分 类 号：F224[经济管理—国民经济] F275