內部(bu)控制鑒證程度(du)、鑒證意願gan)氬cai)務信息質量研究
  
DOI︰
中文關(guan)鍵詞(ci):  內部(bu)控制鑒證;財(cai)務信息質量;盈余管(guan)理;內部(bu)控制評價;內部(bu)控制審計
英文關(guan)鍵詞(ci):internal control audit; financial information quality; earnings management; internal control evaluation: internal control attestation.
基金項目:
作者單(dan)位
呂君杰 南京審計大(da)學審計科學研究院 
摘要點(dian)擊次(ci)數: 463
全文下載次(ci)數: 504
中文摘要:
      本(ben)文主要研究內部(bu)控制自願fu)?逼(bi)諍頹恐萍?逼(bi)冢 誆bu)控制鑒證程度(du)對(dui)財(cai)務信息質量的(de)影ba) = biao)明,內部(bu)控制自願fu)?逼(bi)冢 誆bu)控制鑒證程度(du)與財(cai)務信息質量沒有顯著的(de)相關(guan)關(guan)系dan) 誆bu)控制鑒證主要作為信號傳(chuan)遞(di)手段(duan);內部(bu)控制強制鑒證時bi)冢 誆bu)控制鑒證程度(du)與財(cai)務信息質量顯著正相關(guan),內部(bu)控制鑒證切實dao) 幼饔謾D誆bu)控制自願fu)?贍藶儻 藕糯chuan)遞(di)的(de)手段(duan),進而(er)沒有發(fa)揮內部(bu)控制鑒證應有的(de)建設性作用,這說de)鰨  頌嶸鮮泄gong)司財(cai)務信息質量,對(dui)內部(bu)控制實deng)├恐萍?欽返(fan)de)監管(guan)政策(ce)。我們已經分(fen)步(bu)對(dui)主板(ban)上市公(gong)司實deng)├誆bu)控制強制鑒證制度(du),但(dan)是還gua)形 bu)少的(de)非(fei)主板(ban)上市公(gong)司對(dui)內部(bu)控制鑒證仍然抱(bao)有應付(fu)du)聳碌de)態度(du)。因此(ci),加強內部(bu)控制強制鑒證檢查(cha)及ba)喙guan)法(fa)律責任,是切實dao) 幽誆bu)控制鑒證效果的(de)必要舉措(cuo)。
英文摘要:
      Empirical test during compulsory stage and voluntary stage was made on effect from Chinese internal control audit system with different audit intention to financial information quality Based on the theory framework, we find that during the voluntary stage the internal control audit system does not have prominent relationship with financial information quality, it only has signal function. During the compulsory stage the internal control audit system does have prominent relationship with financial inquality, it does work. Now we have already carried out compulsory internal control audit in main stock exchange, but for other stock exchange voluntary internal control audit may be done carelessly. Therefore, strengthening the checking and responsibility of the internal audit is necessary for internal audit to work.
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