内部审计质量和会计信息可比性:来自中国的证据
Guochao Liu1, Jingyu Wang2, Yanhan Sun3
1School of Business, Central University of Finance and Economics, Beijing, China.
PloS one
|October 31, 2024
概括
高质量的内部审计显著提高了中国非金融公司的会计信息可比性. 这种增强是通过降低代理成本和提高财务透明度来实现的,其影响受到内部控制和行业特征的调节.
科学领域:
- 会计会计会计会计会计会计会计会计会计会计
- 公司治理 公司治理
- 审计 审计 审计 审计 审计
背景情况:
- 企业会计信息的可比性对于投资决策和市场效率至关重要.
- 内部审计质量在提高会计信息可比性方面的作用仍然是一个需要进一步实证研究的领域,特别是在新兴市场.
- 现有的文献还没有充分阐明内部审计影响会计信息可比性的机制.
研究的目的:
- 调查内部审计质量对中国非金融上市公司会计信息可比性的影响.
- 检查内部审计质量影响会计信息可比性的调解机制.
- 探索内部控制质量,行业特征和主要股东对这种关系的影响.
主要方法:
- 利用2007年至2022年中国非金融A股上市公司手动收集的内部审计数据.
- 使用回归分析来评估内部审计质量对会计信息可比性的影响.
- 进行了内源性测试,机制测试 (介导分析) 和调节效应测试,以验证发现.
主要成果:
- 内部审计质量对会计信息的可比性产生了显著的积极影响,更高的质量带来了更大的改进.
- 这种积极的关系是通过减轻代理成本和提高财务信息透明度来实现的.
- 内部控制的质量和高科技行业的地位加强了积极的影响,而行业竞争和主要股东资本占有削弱了它.
结论:
- 内部审计质量是中国市场会计信息可比性的关键决定因素.
- 内部审计通过解决机构问题和提高信息透明度来提高可比性.
- 内部审计的有效性取决于内部控制的有效性,行业动态和公司治理结构.
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