上市公司自愿披露内部控制的实证分析

An Empirical Study of Voluntary-Disclosure of the Assurance Report on Internal Controls for Listed Company

对沪深两市2009年度上市公司财务报告中自愿性披露内部控制鉴证报告情况进行的理论分析和实证检验结果表明:上市公司内部控制质量如公司规模、上市年限、审计机构、大股东股权比例都对公司是否披露内部控制鉴证报告产生影响。其中,规模越大,大股东股权比例越高的公司越愿意披露内部控制鉴证报告;相反,审计机构规模越大,上市年限越长,越不愿意披露。

This paper deals with the voluntary-disclosure of the assurance report on internal controls for listed company in China.The result shows that the internal control quality,which is measured by the company size,listing period,auditors and equity ratio of major shareholders,will pose impact on whether the listed company disclosure the internal controls report.The company size and equity ratio of major shareholders have the positive impact while the auditor size and listing period have the negative impact.