内部控制缺陷异质性如何影响财务报告?——基于中国情境的经验证据
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财经研究 2014 年 第 40 卷第 06 期, 页码：71 - 82
摘要
参考文献
摘要
COSO(2013)内部控制框架扩展了报告目标,更加关注治理问题,强调治理层面内部控制的重要性。文章基于中国情境,以盈余质量为核心,探讨了不同性质内部控制缺陷对财务报告的影响,发现内部控制重大缺陷会导致更大的盈余噪音和更多的异常应计,这种负面效应主要由治理层面内部控制缺陷引起,会计层面内部控制缺陷的作用相对较小,当会计层面和治理层面内部控制缺陷同时存在时,负面影响最大。这些结果支持了COSO新框架更关注治理问题的理念,意味着治理层面内部控制有效是财务报告内部控制有效的前提。
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[2]方红星,金玉娜.高质量内部控制能抑制盈余管理吗?——基于自愿性内部控制鉴证报告的经验研究[J].会计研究,2011,(8):53-60.
[3]李万福,陈晖丽.内部控制与公司实际税负[J].金融研究,2012,(9):195-206.
[4]李万福,林斌,宋璐.内部控制在公司投资中的角色:效率促进还是抑制[J].管理世界,2011,(2):81-99.
[5]齐堡垒,田高良,李留闯.上市公司内部控制缺陷与财务报告信息质量[J].管理科学,2010,(4):38-47.
[6]张国清.内部控制与盈余质量——基于2007年A股公司的经验证据[J].经济管理,2008,(23):112-119.
[7]张龙平,王军只,张军.内部控制鉴证对会计盈余质量的影响研究——基于沪市A股公司的经验证据[J].审计研究,2010,(2):83-90.
[8]Altamuro J,Beatty A.How does internal control regulation affect financial reporting?[J].Journal of Accounting and Economics,2010,49(1-2):58-74.
[9]Altman E.Financial ratios,discriminant analysis and the prediction of corporate bankruptcy[J].Journal of Finance,1968,23(4):589-609.
[10]Ashbaugh-Skaife H,Collins D,Kinney W.The discovery and reporting of internal control deficiencies prior to SOX-mandated audits[J].Journal of Accounting and Economics,2007,44(1-2):166-192.
[11]Ashbaugh-Skaife H,Collins D,Kinney W,et al.The effect of SOX internal control deficiencies and their remediation on accrual quality[J].The Accounting Review,2008,83(1):217-250.
[12]Ball R,Shivakumar L.The role of accruals in asymmetrically timely gain and loss recognition[J].Journal of Accounting Research,2006,44(2):207-242.
[13]Committee of Sponsoring Organizations of the Treadway Commisssion(COSO).Internal control-integrated framework[R].New York:COSO,1992.
[14]Committee of Sponsoring Organizations of the Treadway Commisssion(COSO).Internal control-integrated framework[R].New York:COSO,2013.
[15]Dechow P,Dichev I.The quality of accruals and earnings:The role of accrual estimation errors[J].The Accounting Review,2002,77(Supplement):35-59.
[16]Dechow P,Sloan R,Sweeney A.Detecting earnings management[J].The Accounting Review,1995,70(2):193-225.
[17]Doyle J,Ge W,McVay S.Accruals quality and internal control over financial reporting[J].The Accounting Review,2007a,82(5):1141-1170.
[18]Doyle J,Ge W,McVay S.Determinants of weaknesses in internal control over financial reporting[J].Journal of Accounting and Economics,2007b,44(1-2):193-223.
[19]Francis J,LaFond R,Olsson P,et al.The market pricing of accruals quality[J].Journal of Accounting and Economics,2005,39(2):295-327.
[20]Greene W.Econometrics analysis[M].New York:MacMillan Publishing Company,1990.
[21]Heckman J.Sample selection bias as a specification error[J].Econometrica,1979,47(1):153-161.
[22]Jones J.Earnings management during import relief investigations[J].Journal of Accounting Research,1991,29(2):193-228.
[23]Kothari S,Lenone A,Wasley C.Performance matched discretionary accrual measures[J].Journal of Accounting and Economics,2005,39(1):163-197.
[24]LaFond R,You H.The federal deposit insurance corporation improvement act,bank internal controls and financial reporting quality[J].Journal of Accounting and Economics,2010,49(1-2):75-83.
[25]Moody’s Investors Service.First year section 404reports on internal control:Impact on ratings will depend on nature of material weaknesses reported[R].New York:Moody’s,2004.
[26]Public Company Accounting Oversight Board(PCAOB).An audit of internal control over financial reporting that is integrated with an audit of financial statements[R].Washington:PCAOB,2007.
[27]Scott.Financial accounting theory:fourth edition[M].Canada:Pearson Education,2006.
[28]Wang D.Founding family ownership and earnings quality[J].Journal of Accounting Research,2006,44(3):619-656.
引用本文
李万福, 林斌, 刘春丽. 内部控制缺陷异质性如何影响财务报告?——基于中国情境的经验证据[J]. 财经研究, 2014, 40(6): 71–82.
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