基于XBRL应用的外部审计师与客户治理效率分析

XBRL and the Auditor’s Corporate Governance Effect

XBRL应用后,外部审计师能够更好地对客户进行审计,进而提升公司治理效率。外部审计师利用XBRL应用提升了的客户信息质量,对内部控制机制有效性进行审计,出具意见,提升了内部治理效率。对财务报告出具意见,外部投资者阅读XBRL格式的高质量财务报告后,作出股票买卖决策,对客户管理层施加影响,从外部促进了客户治理效率的提升。企业应将XBRL嵌入内部业务流程,以实现企业内部的业务与财务一体化,可以充分发挥其公司治理作用。

XBRL allows the financial information running on the network,so that after the rising of XBRL international organizations,it is popular among the companies all around the world.Study the impact of XBRL on corporate governance from the perspective of external auditor corporate governance.First,this paper describes the information superiority of XBRL.Second,the corporate governance mechanism of external auditors is combed from the internal and external perspectives respectively.Finally,the influence of XBRL on external auditor corporate governance is clarified by analyzing the relationship between XBRL’s information superiority and external auditor governance mechanism.The article calls for embedding XBRL into company’s internal information and resource management to achieve business and financial integration of the enterprise internal management,and is not only to execute XBRL in the financial statements publishing,to finally give full play to the real role of the XBRL.