内部控制质量、审计师努力程度与财务报表重述

Internal Control Quality,Auditor Effort And Accounting Restatements

企业内部控制和注册会计师财务报表审计是抑制财务报表错报行为的内外两种治理机制。以我国沪深两市A股上市公司2008-2013年的经验数据为样本,检验了内部控制质量和审计师努力程度对不同性质企业财务报表重述行为的影响,研究发现:高质量内部控制对技术性财务报表重述行为具有显著的抑制作用,对经济性财务报表重述行为的抑制作用不明显,审计师努力程度的提高却对经济性财务报表重述行为具有显著的抑制作用;高质量内部控制能够对审计师抑制经济性财务报表重述行为起到积极的促进作用,反之,低质量内部控制则会削弱审计师努力程度对经济性财务报表重述行为的抑制作用。

The internal control system and the CPAs auditing are two kinds of governance mechanisms inside and outside the firms to prevent the restatements of the financial statements. Using data of Chinese listed companies from 2008 to 2013,the paper examines the effect of the internal control quality and auditor effort on the different accounting restatements. The research result indicates：（1） the high-quality internal control has significant effect on preventing technical restatements,but has little effect on preventing economic restatements;（2） the increase of auditor effort can reduce economic restatements;（3） the high-quality internal control improves auditor effort to prevent economic restatements,and the low-quality internal control impairs the effect of auditor effort on preventing economic restatements.