公司内部审计机制与盈余管理——基于深沪主板市场的经验证据

Internal Audit Function and Earnings Management of Listed Companies:Empirical Evidence from the Main Board Market of the Stock Exchanges in China

本文以中国证券主板上市公司为研究样本,考察了内部审计机制的设立对公司盈余管理的影响。研究发现,单独设立内部审计对于抑制盈余管理没有统计上的显著负相关关系;内部审计和审计委员会的同时设立,能够有效抑制公司调低利润的行为,但对于调增利润行为的抑制作用不显著;公司同时设立内部审计和聘请前十大事务所时,对盈余管理的影响在统计上未呈现出显著关系。

Based on annual data from the listed companies of main board market in China,this paper examines the impact of the internal audit function on earnings management.The results show that：1） there is not significantly negative correlation between an internal audit function itself and earnings management;2） the establishment of an internal audit function and audit committee can effectively control behaviors tend to decrease profit but not to increase profit;3） the existence of an internal audit function and Top10 firm is not found to be significantly associated with a lower likelihood of earnings management.