内控缺陷修复信息披露的诚信担当激励效应——来自内控缺陷披露和修复的证据  

The Motivation Effect of Internal Control Defect Repair Information Disclosure on Integrity and Responsibility:Evidence from Internal Control Defect Disclosure and Repair

作　　者：刘凤环[1] 郑素兰 LIU Feng-huan;ZHENG Su-lan(School of Economics and Management,North University of China,Taiyuan 030051,China;Shanxi Academy of Social Sciences,Taiyuan 030032,China)

机构地区：[1]中北大学经济与管理学院,山西太原030051 [2]山西省社会科学院,山西太原030032

出　　处：《经济问题》2023年第5期119-128,共10页On Economic Problems

基　　金：山西省哲学社会科学规划项目“数字化背景下山西省企业投资效率提升策略研究”(2022YY101);国家社会科学基金项目“新时代反腐败监督体系研究”(18BDJ038);国家自然科学基金面上项目“国家审计、协同监督与国企资产保值增值”(71872105)。

摘　　要：内控缺陷修复信息披露是我国内控信息披露制度的特有设计。以沪深A股披露过内控缺陷信息的企业为样本对象,采用多期双重差分法(DID),从激励企业内控缺陷如实披露和有效修复的视角研究这一特有制度设计的有效性。研究发现,内控缺陷修复信息披露能够促进企业披露内控缺陷数量增多、缺陷严重程度增大和修复有效性提高,即具有激励企业诚信担当的效应。进一步研究发现,内控缺陷修复信息披露的主动性和及时性、高质量的审计鉴证和较强的股权制衡能够强化这种效应。研究结论为坚持内控缺陷修复信息披露这一我国特有制度设计提供了证据支持,也对企业如何有效执行这一制度规定具有启示意义。Internal control defect repair information disclosure is a unique design of our internal control infor⁃mation disclosure system.Taking the enterprises that disclosed internal control defect information in Shanghai and Shenzhen A-shares from 2013 to 2020 as the sample object,the multi-period difference method(DID)was adopt⁃ed to study the effectiveness of this unique system design from the perspective of encouraging enterprises to truth⁃fully disclose and effectively repair internal control defects.It is found that the disclosure of internal control defect repair information can promote the increase of the number of internal control defects disclosed by enterprises,the increase of the severity of defects and the improvement of the effectiveness of repair,which has the effect of en⁃couraging enterprises to assume the responsibility of integrity.Further research shows that the initiative and timeli⁃ness of internal control defect repair information disclosure,high-quality audit verification and strong equity checks and balances can strengthen this effect.The conclusion provides evidence support for adhering to the unique system design of internal control defect repair information disclosure in China,and also has enlightenment significance for enterprises to effectively implement this system.

关 键 词：内控缺陷修复信息披露 诚信担当 披露特征 审计鉴证 股权制衡 

分 类 号：F230[经济管理—会计学]