内部控制质量与年报披露及时性关系研究

Research on the Relationship between Internal Control Quality and the Timeliness of Annual Report

本文以2009年度A股上市公司为研究样本,检验了内部控制鉴证是否影响年报披露的及时性。结果发现,对内部控制进行鉴证的公司显著倾向于较早披露年报,说明上市公司执行内部控制鉴证的必要性。

Using the A-share listed company in 2009 as samples, we test whether internal control attestation have an effect on the timeliness of Annual Report disclosure. The result show that the company attested are likely to disclose Annual Report more earlier. That’s to say it is necessary for our company to improve internal control and implement internal control attestation.