内部审计特征对会计信息质量影响研究——基于深交所主板上市公司2009—2012年的经验证据

The Effect of the Internal Audit Characteristics on the Accounting Information Quality——An Empirical Evidence of Shenzhen Stock Exchange Main Board Listed Companies from 2009—2012

笔者选取深交所主板上市公司2009—2012年数据,检验了上市公司内部审计特征对会计信息质量的影响,从内部审计机构设置、内部审计机构规模、内部审计制度建设和内部审计活动四方面构建了内部审计特征指标。统计结果表明,上市公司内部审计机构的独立性不断提升,内部审计机构规模逐年扩大,制定内部审计制度和开展内部审计活动的上市公司逐渐增多。实证研究发现,内部审计活动对会计信息质量有显著的正向影响,开展内部审计活动有助于提高上市公司会计信息质量;然而内部审计机构隶属层次、机构规模以及制度建设对会计信息质量的提升作用没能得到实证结果的支持。研究结论为上市公司内部审计建设和监管部门推进内部审计制度提供了经验证据。

Using Shenzhen stock exchange main board listed companies from 2009-2012 as our samples,we examine the effect of the internal audit on the accounting information quality. We use internal audit organization subjection, internal audit organization size,internal audit system and internal audit activity to describe internal audit characteristics. Statistical results show that the independence of the internal audit organization continuously improved, internal audit organization size has expanded year by year,more and more listed companies established internal audit system and conducted internal audit activities and provided internal audit report. Our empirical results indicate that the internal audit report has a significant positive effect on the quality of accounting information, suggesting that internal audit activity is helpful to improve the quality of accounting information of listed companies. However, the effect of internal audit organization subjection, internal audit organization size,and internal audit system failed to get the empirical results support. Our conclusion provides the empirical data support for the construction of the internal audit of listed companies and the promotion of internal audit system of regulators.