内部审计水平与财务报告质量研究--来自中国上市公司的经验证据

Study on the Level of Internal Audit and Financial Reporting Quality——An empirical evidence from China's listed companies

在财务报告加工和编制的过程中,内部审计师经常参与大量的工作,然而关注内部审计对公司财务报告影响的文献不多。我们检验了内部审计与财务报告质量之间的关系。基于中国注册会计师审计准则第1411号中注册会计师在评价内部审计对财务报告的作用时所考虑的因素,本文使用内部审计师的客观性、胜任能力和内部审计规模来替代内部审计水平。研究发现,内部审计的替代变量与操控性应计之间显著负相关,这表明高水平的内部审计有助于提升财务报告质量。

Internal auditors often perform a significant amount of work which is relevant to their host entities＇ financial reporting processes. Yet little research attention has focused on the effects of internal auditing on companies＇ external financial reporting. In this paper, we investigate the relation between internal audit function （IAF） and financial reporting quality. We define internal audit quality in forms of internal auditor＇s objectivity, competence, and internal audit department size based on C SA NO.1411. We find evidence that internal audit quality proxies are associated with higher level of financial reporting quality.