内控鉴证与财务报告质量——兼论内控审计是否比内控审核更有效.docVIP

内控鉴证与财务报告质量——兼论内控审计是否比内控审核更有效 钟子英 高丽 广东外语外贸大学会计学院 暨南大学管理学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 利用沪深A股非金融类上市公司2007—2013年内控审计、审核报告数据,研究发现:经过内控鉴证的公司,财务报告质量显著高于未经内控鉴证的公司;经过内控审计的公司,财务报告质量显著高于经过内控审核的公司。这不仅证明内控鉴证能够提高企业财务报告的质量,而且说明内控审计比内控审核更有效地提升了财务报告质量,可见,我国内控规范体系以内控审计替代内控审核是必要且有效的。 关键词： 内部控制; 盈余质量; 财务报告质量; 内部控制鉴证; 内部控制审计; 内部控制审核; 审计收费; 作者简介：钟子英(1978—),女,江西赣州人,广东外语外贸大学会计学院讲师,博士,从事内部控制、公司金融、财务会计研究; 作者简介：高丽(1979—),女,湖南石门人,暨南大学管理学院博士研究生,从事行为财务与资产定价研究。 收稿日期：2015-11-05 基金：广东省自然科学基金项目(S2013010013890) Internal Control Attestation and Quality of Financial Statements:Is Internal Control Audit More Effective Than Internal Control Review? ZHONG Ziying GAO Li School of Accounting,Guangdong University of Foreign Studies and Trade; School of Management,Jinan University; Abstract： This paper examines whether internal control audit is more effectively than internal review on improving financial report quality. We study the association between internal control audit / review report and accrual quality based on panel model and DID( difference in difference) model and we find:1) the companies that have receives an internal control audit report or internal control review report have higher accrual quality than the companies that havent received any internal attestation report; 2) the companies that have received an internal control audit report have higher accrual quality than the companies that have received an internal control review report. This research results prove that internal control audit is more effectively than internal control review and external oversight around internal control is necessary and effective. Keyword： internal control; earnings management; quality of financial statements; internal control attestation; internal control audit; internal control review; audit fees; Received： 2015-11-05 一、引言 美国萨班斯法案实施后,全球主要的证券市场纷纷效仿美国的做法,不仅要求企业披露管理层对内部控制有效性的自我评价报告,而且要求披露注册会计师对内部控制有效性发表的鉴证报告(1) 。这一要求期望通过第三方鉴证,合理保证企业内部控制的有效性,进而提高财务