内部控制缺陷、公司绩效与审计意见的实证研究——基于A股上市公司

An Empirical Study on Internal Control Defects,Corporate Performance and Audit Opinions——Based on A-share Listed companies

以我国2015—2019年A股上市公司为样本进行实证研究,从公司绩效的角度分析了样本公司的内控缺陷与审计意见之间的关系。研究发现,内控缺陷与审计意见类型呈显著正向相关关系,即内部控制缺陷越严重,注册会计师对被审计单位出具非标审计意见的可能性越大;同时,在中介效应检验中内部控制缺陷和公司绩效分别与审计意见显著相关,公司绩效在内部控制缺陷与审计意见之间有显著的中介效应。丰富了审计意见的研究视角,找到了内部控制影响审计意见的路径,用事实经验证据证明内部控制对提高绩效与会计信息质量都具有重要作用。

Taking A-share listed companies in China from 2015 to 2019 as samples, the relationship between internal control defects and audit opinions are analyzed from the perspective of corporate performance. The study finds that there is a significant positive correlation between internal control deficiencies and the types of audit opinions, which means that the more serious of the internal control deficiencies, the more likely the CPA to issue non-standard audit opinions to the audited entity. At the same time, the internal control deficiencies in the intermediary effect test find company performance is significantly related to audit opinions, and company performance has a significant mediating effect between internal control deficiencies and audit opinions. It enriches the research perspectives of audit opinions, finds a path for internal control to influence audit opinions, and uses factual and empirical evidence to prove that internal control plays an important role in improving performance and the quality of accounting information.