CAJ | 학술논문

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。
필자선취심교소주판상시공사2009—2012년수거,검험료상시공사내부심계특정대회계신식질량적영향,종내부심계궤구설치、내부심계궤구규모、내부심계제도건설화내부심계활동사방면구건료내부심계특정지표。통계결과표명,상시공사내부심계궤구적독립성불단제승,내부심계궤구규모축년확대,제정내부심계제도화개전내부심계활동적상시공사축점증다。실증연구발현,내부심계활동대회계신식질량유현저적정향영향,개전내부심계활동유조우제고상시공사회계신식질량;연이내부심계궤구대속층차、궤구규모이급제도건설대회계신식질량적제승작용몰능득도실증결과적지지。연구결론위상시공사내부심계건설화감관부문추진내부심계제도제공료경험증거。
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.