非重大缺陷披露与内部控制评价报告的信息含量  

Non-material Weaknesses Disclosure and Information Content of Internal Control Evaluation Report

作　　者：吴秋生[1] 卫晓明 WU Qiu-sheng;WEI Xiao-ming

机构地区：[1]山西财经大学会计学院 [2]暨南大学管理学院

出　　处：《财务研究》2023年第4期73-84,共12页Finance Research

基　　金：国家自然科学基金面上项目(71872105)。

摘　　要：本文以2015~2020年A股上市公司为样本对内部控制评价报告中不同重要性内部控制缺陷所产生的信息含量进行研究,结果显示,在披露了重大缺陷的情况下,既披露重大缺陷又披露非重大缺陷的内部控制评价报告与仅披露重大缺陷的报告不存在显著信息含量差异。但在没有重大缺陷披露的情况下,仅披露了非重大缺陷的内部控制评价报告比没有披露内控缺陷的评价报告更具信息含量,且重大缺陷认定标准越宽松,披露非重大缺陷对内部控制评价报告信息含量影响越大。进一步研究发现,在分析师关注度高和投资者关注度高的情况下,上述关系更显著。研究结论表明,披露内部控制非重大缺陷是有信息含量的,也是必要的。This paper examines the information content generated by internal control evaluation reports with different materiality of internal control deficiencies using a sample of A-share listed companies from 2015 to 2020,and the results show that there is no significant information content difference between internal control evaluation reports that disclose both material weaknesses and non-material weaknesses and those that disclose only material weaknesses in cases where material weaknesses are disclosed.However,internal control evaluation reports that disclosed only non-material weaknesses were more informative than evaluation reports that did not disclose internal control deficiencies in the absence of disclosure of material weaknesses,and the more lenient the standard for determining material weaknesses,the greater the impact of disclosing non-material weaknesses on the information content of internal control evaluation reports.Further study found that the above relationship was more significant in the case of high analyst attention and high investor attention.The findings suggest that disclosure of non-material weaknesses in internal control is informative and necessary.

关 键 词：内部控制非重大缺陷 内部控制评价报告 内部控制缺陷认定标准 信息披露 

分 类 号：F275[经济管理—企业管理]