摘要
通过对中国A股制造业上市公司2007年至2008年数据的分析,检验了高质量的内部审计质量与低水平的盈余管理间的关系。研究结果表明,内部审计质量与盈余管理抑制之间存在明显的相关性,从而为公司治理对财务报告的重要影响提供了新的经验证据。
Using the data of manufacturing enterprises listed in the year from 2007 to 2008, this paper examines the relation between quality of internal audit and earnings management in China. Our results suggest that quality of internal audit is inversely related with the extent of earnings management. It provides new evidence that corporate governance affects financial reporting effectively.
出处
《上海立信会计学院学报》
北大核心
2009年第6期9-20,共12页
Journal of Shanghai Lixin University of Commerce
关键词
内部审计质量
盈余管理
非正常应计
公司治理
quality of internal audit
earnings management
abnormal accruals
corporate governance