内部审计质量与盈余管理——来自中国A股制造业上市公司的经验证据被引量：37

Quality of Internal Audit and Earnings Management:Empirical Evidence from Manufacturing Enterprises Listed in China

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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.

作者蔡春蔡利陈幸

机构地区西南财经大学会计学院

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

分类号 F239 [经济管理—会计学]

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