三方利益相关者博弈下公司内部控制质量研究  

Research on the Quality of Internal Control under the Game of Tripartite Stakeholders

作　　者：张志远[1,2] 宋洋 王嘉炜 Zhang Zhiyuan;Song Yang;Wang Jiawei

机构地区：[1]吉林财经大学会计学院,130017 [2]吉林财经大学吉林省企业财务与会计研究中心,130017 [3]吉林大学经济学院,130017

出　　处：《审计研究》2019年第6期50-60,共11页Auditing Research

基　　金：教育部人文社会科学研究青年基金项目“互联网金融创新与监管动态和谐关系研究”(项目批准号:15YJC790152);国家自然科学基金面上项目“创业网络演进阶段与新创企业创新能力形成研究”(项目批准号:71874068);吉林省教育厅科学技术(人文科学)研究规划项目“东北老工业基地互联网金融风险研究”(项目批准号:JJKH20180473S)的阶段成果

摘　　要：理清公司、审计师和员工三方利益相关者的关系,探究影响信息披露、审计质量以及吹哨积极性的原因是提高公司内部控制质量的有效途後。本文构建三方利益相关者演化博弈模型,通过模型求解和数值仿真发现:虚假披露所得额外收益、商誉损失都对公司是否选择真实披露策略存在影响,商誉损失对公司策略选择的影响更显著;审计师是否选择高质量审计策略受审计成本和名誉损失影响,名誉损失对审计师策略选择的影响更明显;员工的策略选择更多受到吹哨保护制度的影响;分析三者之间相互影响时发现,审计师提高审计质量对公司真实披露的可能性有显著正向影响,员工的吹哨行为是审计师制度的有益补充。因此,完善公司信用体系建设、降低审计成本、建立吹哨者保护制度可以提高公司内部控制质量。To clarify the relationship among the three stakeholders of the company,auditors and employees,and to explore the reasons that affect information disclosure,audit quality and whistleblower enthusiasm are the ways to improve the quality of internal control.To this end,this paper constructs a three-party stakeholder evolutionary game model,and finds through model solving and numerical simulation that there is a negative correlation between the company's choice of false disclosure strategy and the additional revenue from false disclosure,and a positive correlation between the choice of true disclosure strategy and goodwill loss;and a negative correlation between auditor's choice of high-quality audit strategy and audit cost,and the choice of high-quality audit strategy.There is a positive correlation between audit strategy and reputation loss;there is a positive correlation between employee's whistling strategy and social responsibility and reward;there is a negative correlation between employee's whistling strategy and dismissal loss;audit system has a significant impact on company's true disclosure;Whistleblower protection system is a useful supplement to auditor system.Therefore,improving the company's credit system,reducing audit costs and improving the whistleblower protection system can improve the quality of internal control.

关 键 词：内部控制 信息披露 审计质量 演化博弈 

分 类 号：F23[经济管理—会计学]