内部控制、外部审计对上市公司盈余管理影响的研究述评

Reviews about the influence of internal control and external audit on the listed companies’earnings management

研究发现,良好的内部控制和严格的外部审计对上市公司盈余管理行为具有明显的抑制作用,内部控制与外部审计在抑制上市公司盈余管理行为中存在"替代效应"。文章旨在丰富这一领域的研究成果并对我国最新的资本市场现状给出相应的解释,也为上市公司、会计师事务所、监管部门提出对策建议。

It is found that good internal control and strict external audit have an obvious inhibitory effect on earnings management behaviors of listed companies.Internal control and external audit have“substitution effect”in restraining of earnings management behaviors of listed companies.This paper aims to enrich the research results in this field and give corresponding explanations for the latest status of China's capital market.This paper gives corresponding policy recommendations to listed companies,accounting firms and regulatory departments.