财务报告内部控制缺陷披露影响因素研究——基于深市上市公司的实证分析

Determinants of Disclosure of Internal Control Deficiencies over Financial Reporting——Empirical Study of the Listed Companies of Shenzhen Stock Exchange

本文对2008年深市公司披露内部控制缺陷的情况进行实证研究,分析影响企业内控缺陷披露的经济因素以及管理者发现和披露内控缺陷的动机。研究发现,相对于没有披露内控缺陷的企业,披露内控缺陷的企业经营更加复杂,上市时间更短,近期经历了兼并重组或注册会计师变更,对内部控制建设投入的资源更少。同时发现,披露内部控制缺陷的企业更多的经历了财务报告重述,聘请的外部审计师的质量更低。

This paper makes a research of the internal control deficiencies disclosed by firms in Shenzhen Stock Exchange in 2008,trying to investigate economic factors that expose firms to control failures and managements＇ incentives to discover and report control problems.The authors find that,comparing with to non-disclosers,firms disclosing internal control deficiencies have more complex operations,younger,recent organizational changes or auditor-resign and have fewer resources available for internal control.At the same time,and the paper also finds that the internal control deficiencies firm have more financial restatements,are more likely to use low quality auditor firm.