内部控制有效性对审计报告时滞的影响——基于董事会独立性视角被引量：1

The Influence of Internal Control Effectiveness on Audit Report Lag ——From the Perspective of Board Independence

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摘要审计报告时滞是为数不多可用来量化审计效率的指标之一,直接关系到公司收益信息披露的及时性。文章借鉴"迪博·中国上市公司内部控制指数"作为内部控制有效性的衡量指标,以我国2009-2011年沪深两市的A股上市公司为样本,研究了内部控制有效性对审计报告时滞的影响。研究发现,内部控制有效性越高的公司表现出较少的审计报告时滞;在总经理兼任董事长的公司中,内部控制有效性对审计报告时滞的减少效应会更明显。 Audit report lag is one of the few indicators that can quantify the audit efficiency, which directly relates to the timely information disclosure of corporate profits. The author of this paper, with ＂Di Bo · China＇s listed company internal control index＂ as the indicator of internal control effectiveness, China＇s A-share listed companies from 2009 to 2011 as samples, has stud- ied the influence of internal control effectiveness on audit report lag. The results show that the higher internal control effectiveness is, the less audit report lag the company has and that the re- duction effect of internal control effectiveness on audit report lag will be more obvious in a compa- ny in which the general manager is also the chairman of the board.

作者谈礼彦

机构地区湖州职业技术学院工商管理分院

出处《唐山学院学报》 2014年第3期99-104,共6页 Journal of Tangshan University

关键词内部控制有效性董事会独立性审计报告时滞 internal control effectiveness board independence audit report lag

分类号 F239.47 [经济管理—会计学]

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参考文献11

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