内部审计水平与盈余管理程度研究——基于我国A股上市公司的经验数据  

An Empirical Research on the Level of Internal Audit and the Degree of Earnings Management： Based on the Data of A-share Listed Companies

作　　者：韦小泉[1] 袁振超[2] 

机构地区：[1]湘潭大学商学院 [2]深圳大学财会学院

出　　处：《中国会计评论》2014年第3期453-466,共14页China Accounting Review

基　　金：湖南省社科基金项目《上市公司内部审计运行机制及效果研究》(13YBA317)的资助

摘　　要：本文以2012年A股上市公司为样本,以公司治理的＂四大主体＂为依据量化了内部审计水平并检验了内部审计水平与盈余管理程度之间的关系。研究结果表明：在控制其他相关变量的情况下,内部审计水平越高的公司,盈余管理程度越低。内部审计水平的提高,对于抑制调增应计利润的行为和调减应计利润的行为,均具有显著的效果。这为上市公司通过不断提升内部审计水平以降低盈余管理程度提供了理论支撑,从而为降低股东和管理层之间的代理成本提供了新的思路。The purpose of this study is to measure the level of internal audit and to examine the relationship between the level of internal audit and the degree of earnings management.This paper was conducted by employing A-share listed companies in 2012 as samples and by using four main subjects of company management as a measurement. The results of this research indicate that on the basis of controlling several related variables, a company has a higher level of internal audit, the degree of its earnings management would be lower. Improving on the level of internal audit could restrain companies from increasing or decreasing their accrued profits, which has a devastating effect. This research provides theoretical support for listed companies by improving the level o/internal audit and by decreasing the degree of earnings management, which could offer a new idea of reducing agency costs/or shareholders and management.

关 键 词：内部审计水平 盈余管理程度 上市公司 

分 类 号：F239.45[经济管理—会计学] F275[经济管理—国民经济] F224