内部控制审计强制规则对会计信息价值相关性的影响研究  

Research on the Impact of Mandatory Rule of Internal Control Audit on the Value Correlation of Accounting Information

作　　者：林春雷[1] 苗洁 宫兴国 LIN Chunlei;MIAO Jie;GONG Xingguo(School of Economics and Management,Yanshan University,Qinhuangdao 066004,China;School of Economics and Management,Hebei University of Technology,Tianjin 300401,China)

机构地区：[1]燕山大学经济管理学院,河北秦皇岛066004 [2]河北工业大学经济管理学院,天津300401

出　　处：《南京审计大学学报》2023年第5期21-30,共10页Journal of Nanjing Audit University

基　　金：河北省社会科学发展研究课题(20220202469);河北省省级科技计划项目软科学研究专项重点项目(22557610D)。

摘　　要：我国内部控制审计经历了由自愿规则至强制规则的转变,以2007—2021年内部控制审计上市公司为样本,研究不同规则下内部控制审计与会计信息价值相关性之间的关系。研究发现:相对于自愿规则,强制规则减弱了会计信息价值相关性;强制规则在审计意见类型和审计模式对会计信息价值相关性的影响程度上有所不同。盈余质量、机构投资者和分析师关注均可以缓解强制规则对会计信息价值相关性的负向影响。研究结论表明在当前强制规则下,上市公司在加强内部控制建设以获取无保留审计意见的同时,还应关注独立审计模式带来的增量价值;提高盈余质量,充分发挥机构投资者和分析师的作用,也有助于缓解信息不对称,提高会计信息价值相关性。Internal control audit in China has experienced the transformation from voluntary rules to mandatory rules.Taking the companies conducting internal control audit from 2007 to 2021 as samples,this paper studies the relationship between internal control audit and accounting information value correlation under different rules.It is found that compared with the voluntary internal control audit,the mandatory rules weaken the value relevance of accounting information.Mandatory rules differ in the impact of audit opinion type and audit mode on the relevance of accounting information value.The earnings quality,the institutional investor and the analyst focus can alleviate the negative impact of the mandatory rules of internal control audit on the value relevance of accounting information.The results show that under the current situation of mandatory audit rules,companies should pay attention to the incremental value brought by independent audit mode while strengthening the construction of internal control to obtain unqualified audit opinions.Improving the quality of earnings and giving full play to the role of institutional investors and analysts will also help alleviate information asymmetry and improve the value relevance of accounting information.

关 键 词：内部控制审计 强制规则 自愿规则 会计信息价值相关性 审计意见 审计模式 

分 类 号：F239.43[经济管理—会计学]