创业板上市公司内部控制信息披露与盈余质量的实证研究论文.docVIP

会计学院本科生毕业论文 论文题目 创业板上市公司内部控制信息披露与盈余质量的实证研究 姓 名 学 号 专业班级 指导老师 完成时间 摘 要 近年来，一系列由内部控制缺位导致的舞弊案件的发生，使得内部控制及其信息披露成为中外各界研究的热门话题。2001年以来美国爆发的安然、世通等国际大型上市公司的会计丑闻以及国内发生的国美董事局主席涉嫌经济犯罪事件、三鹿奶粉质量问题事件等，无不与上市公司内部控制的薄弱以及内部控制信息披露的缺乏相关。然而目前国内对于内部控制信息披露的研究主要侧重于内部控制信息披露的现状及影响内部控制信息披露的因素，对于内部控制信息披露的经济结果，尤其是内部控制信息披露与会计信息质量的研究还比较匮乏。本文通过研究创业板上市公司的内部控制缺陷与盈余质量的关系，讨论了上述问题，为内部控制与盈余质量之间的关系提供了经验证据，并延伸了对内部控制信息披露的研究。 关键词：创业板； 内部控制； 信息披露； 盈余质量；应计利润 ABSTRACT In recent years，a series of fraudulent cases caused by the absence of internal control，making the internal control and its information disclosure become a hot topic in research circles domestic and international．Enron，WorldCom and other large international accounting scandals of listed companies broke out in USA after 2001，and incidents such as GOME chairman of the Board being alleged economic crimes，low-quality milk powder of of Sanlu group，etc，are all related to weak internal control and lacking internal control information disclosure of listed companies.However，the current domestic research of internal control information disclosure mainly focuses on the status of internal control information disclosure and the factors that impact internal control information disclosure，the economic results of information disclosure of internal control，especially the research about the relationship between internal control information disclosure and accounting information quality is still relatively scarce．In this paper，we discuss the problems above by considering the relationship between internal control weaknesses and earning quality of companies listed on GEM，this paper provides evidence for the relationship between internal weaknesses and earning quality，and extends the research on internal control information disclosure． Keywords：GEM ; internal control ; information disclosure; earning quality; empirical study; Accruals 目 录 1 引言 1 1.1 研究背景 1 1.2 研究目的与意义 2 2 相关文献回顾 2 2.1 国外文献综述 2 2.1.1 关于内部控制信息披露的研究 2 2.1.2 关于盈余质量的研究 3 2.1.3 关于内部控制