基于深市A股经验数据的内部控制缺陷对会计稳健性影响的研究  

Influence of Internal Control Defects on Accounting Conservatism Based on Shenzhen A Shares' Empirical Data

作　　者：谢旭[1] 杜晓荣[1] 吴晓婕[1] 

机构地区：[1]河海大学商学院,南京211100

出　　处：《重庆理工大学学报（自然科学）》2015年第2期130-135,共6页Journal of Chongqing University of Technology：Natural Science

基　　金：教育部人文社会科学规划基金资助项目(12YJA630179)

摘　　要：以2011—2012年深市A股上市公司为样本,采用Basu实证模型,通过探讨内部控制缺陷对会计稳健性的影响来检验其对财务报告质量的影响。实证结果表明:存在内部控制缺陷的公司会计稳健性较弱,在对内部控制缺陷进行整改后,会计稳健性有所提高。The internal control defects that affect accounting conservatism were explored by taking Shenzhen A-share listed companies from 2011 to 2012 as samples. Based on Basu empirical model, we examined its impact on the quality of financial reporting. The empirical results show that companies which have internal control defects have weak accounting conservatism, while their accounting conservatism has been improved after the rectification of internal control deficiencies.

关 键 词：内部控制 内部控制缺陷 会计稳健性 

分 类 号：O21[理学—概率论与数理统计] F230[理学—数学]