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内部控制质量与审计报告时滞的关系研究 被引量:2

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摘要 本文以2009~2010年沪深两市A股上市公司为样本,实证考察内部控制质量对审计报告时滞的影响,结果发现:审计报告时滞与内部控制质量负相关,即内部控制质量越高,审计报告时滞越短。实证结果还表明,当前我国监管机构加强上市公司内部控制建设,能够帮助注册会计师提高审计效率,缩短审计报告时滞,增强会计信息的及时性。
作者 喻彪 彭桃英
出处 《财会月刊(下)》 2012年第11期71-73,共3页 Finance and Accounting Monthly
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共引文献79

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