审计任期对内部控制缺陷披露影响的实证研究被引量：1

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摘要本文以深市主板上市公司2009-2011年披露的内部控制自我评估报告为研究样本,对内部控制缺陷披露情况进行实证研究,分析审计任期等因素对内控缺陷披露的影响。研究发现,审计任期与内部控制缺陷披露在4-6年时二者呈现显著正相关,在其他任期年份二者相关关系不显著,这一结论说明在注册会计师审计质量最高的期间更可能发现并披露内部控制缺陷。

作者刘桂春叶陈刚肖剑萍

机构地区北方工业大学经济管理学院对外经济贸易大学国际商学院北京华颂会计师事务所

出处《商业会计》 2015年第1期39-41,共3页 Commercial Accounting

基金北京高等学校青年英才计划项目"内部控制会计信息质量与资源配置效率"(项目编号:YETP1428) 北方工业大学2014年优秀青年教师培养计划(项目编号:14085)的部分研究成果~~

关键词内部控制缺陷披露审计任期财务层面缺陷公司层面缺陷

分类号 F233 [经济管理—会计学]

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