内部控制缺陷披露的经济后果:述评与展望  

The Review and Prospect on Economic Consequences of Internal Control Deficiency Disclosure

作　　者：梅丹[1] 

机构地区：[1]南开大学商学院,天津300071

出　　处：《华东经济管理》2013年第12期152-155,共4页East China Economic Management

基　　金：天津市2012年度哲学社会科学规划课题"内部控制缺陷信息披露的经济后果研究"(TJGL12-004);中央高校基本科研业务费专项资金项目(NKZXB1244)

摘　　要：内部控制缺陷是近年来内部控制领域的关注热点和研究深化。对内部控制缺陷披露经济后果的研究,有助于理解企业披露内部控制缺陷的动机以及认知内控缺陷披露对利益相关者的影响。现有经济后果的研究集中于内控缺陷披露的市场反应、缺陷披露与会计信息质量关系、缺陷披露与资本成本及其他经济后果等几方面。文章在系统梳理基础上,对内控缺陷披露经济后果的相关文献进行了述评。In recent years, internal control deficiency is the hotspot and in-depth researe, h topic in internal control research fieht . Research on the economic conseqoences of internal control deficiency disclosure not only helps to understand the too- lives of the enterprises＇ disclosure of internal control deficiency, but also helps to recognize the disclosure effeets on relat- ed panics. Recent researehes concentrate on the market reaction of internal eontrol deficiency disclosure, the relationship be- tween internal control defieiency diselosure and accounting information quality, the relationship between internal control de- ficiency disclosure and cost of capital, and the other economic consequences of internal control deficiency. This paper sys- tematically reviews and evaluates the current researches on this field.

关 键 词：内部控制缺陷 经济后果 市场反应 会计信息质量 

分 类 号：F275[经济管理—企业管理]