声誉与治理机制影响自愿性审计需求的实证研究基于内部控制鉴证的分析  

Empirical Research on Reputation and Governance System Matter for Voluntary Auditing Based on the Study of Internal Control Assurance

作　　者：郭葆春[1] 徐露[1,2] 

机构地区：[1]暨南大学管理学院,广东广州510632 [2]安信证券股份有限公司投资银行部,广东深圳518026

出　　处：《财经理论与实践》2015年第3期90-94,共5页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金青年项目(71102040);国家社会科学基金青年项目(12CGL034)

摘　　要：为探究自愿性审计需求的动因,以2010年沪深两市1320家上市公司为样本,对自愿性选择披露内部控制鉴证报告进行实证研究。结果表明:有效的外部声誉机制和内部治理机制可以促进自愿性审计需求。具体而言,上市公司外部声誉越好,如入围主流媒体声誉榜单、未被ST、未曾被处罚、强制要求披露内部控制自我评价报告、资产负债率较低;以及内部治理机制较好,如国家控股、股权集中、董事会规模越大、开会次数越多、CEO稳定等,越倾向于披露内部控制鉴证报告。This paper attempts to explain the reasons for voluntary auditing. Base on the rep- utation and governance system, we empirically study 1320 listed companies＇ choices for internal control assurance in Year 2010. We find that effective reputation system and governance system will accelerate the requirement of voluntary disclosure of internal control assurance report. Spe- cifically, internal control assurance often occurs in the conditions that the reputation system do work, such as in the list of good reputation companies, non-ST, never be punished, mandatory to disclose the international reports and the lower debit ration. At the same time, governance system impact internal control assurance, such as State-owned enterprise with concentrate share, the size of direct board is bigger, the board meetings are frequency and CEO is stable.

关 键 词：声誉机制 治理机制 自愿审计 内部控制鉴证报告 

分 类 号：F239.0[经济管理—会计学]