|
|
外部监督对上市公司审计质量的影响
|
Abstract:
上市公司审计质量可直接影响上市公司经营行为的规范性及其对社会经济秩序的贡献度评价。本文采用公司治理、舞弊冰山、信息不对称、COSO等理论提出假设并构建回归模型，基于我国A股上市公司2012~2021年11,357个样本数据进行回归系数预测，以此分析外部监督和内部控制有效性对上市公司审计质量的影响。研究发现：外部监督对上市公司审计质量具有正向影响。在回归分析中进一步发现，内部控制有效性在外部监督和上市公司审计质量之间具有中介效应。
The audit quality of listed companies can directly affect the standardization of their business behavior and the evaluation of their contributions to social and economic. This paper uses theories such as corporate governance, fraud icebergs, COSO and information asymmetry to propose statistical assumptions and construct the regression model. Based on 11,357 samples of A-share listed companies in China from 2012 to 2021, the regression coefficient prediction is conducted to analyze the impact of the effectiveness of external supervision and internal control on the audit quality of listed companies. The research in this paper finds that external supervision has a positive impact on the audit quality of listed companies. In the regression analysis, it is further found that the effectiveness of internal control has a partial intermediary effect between external supervision and audit quality of listed companies.
| [1] | 中共中央办公厅, 国务院办公厅. 关于进一步加强财会监督工作的意见[J/OL].
https://www.gov.cn/zhengce/2023-02/15/content_5741628.htm, 2023-02-15. |
| [2] | 财政部关于印发《会计师事务所监督检查办法》的通知(财办[2022] 23号) [J/OL].
https://www.gov.cn/gongbao/content/2022/content_5699931.htm, 2022-4-29. |
| [3] | 财政部, 证监会. 关于进一步提升上市公司财务报告内部控制有效性的通知(财会[2022] 8号) [J/OL].
http://www.mof.gov.cn/gkml/caizhengwengao/wg2022/wg202205/202207/t20220729_3830967.htm, 2022-3-2. |
| [4] | Penn, M.W. (2012) Read All about It: Do Auditors Respond to Press Visibility? Ph.D. Thesis, The Pennsylvania State University, University Park. |
| [5] | Burke, J.J., Hoitash, R. and Hoitash, U. (2019) Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices. Accounting Horizons, 33, 1-23.
https://doi.org/10.2308/acch-52450 |
| [6] | 叶陈刚, 初春虹, 段佳明. 媒体关注、审计师变更与审计质量[J]. 西安财经大学学报, 2020, 33(6):39-48. |
| [7] | 史元, 朱晓琳, 杨皓. 媒体负面报道、审计师风险感知与审计质量[J]. 金融发展研究, 2019(4): 71-78. |
| [8] | Hogan, B. and Reid, C. (2022) The Impact of Stakeholder Management on Restate-ment Disclosure Transparency. Review of Accounting and Finance, 21, 174-203. https://doi.org/10.1108/RAF-04-2021-0112 |
| [9] | Miller, G.S. (2006) The Press as a Watchdog for Accounting Fraud. Journal of Accounting Research, 44, 1001-1033.
https://doi.org/10.1111/j.1475-679X.2006.00224.x |
| [10] | Dyck, A. and Zingales, L. (2004) Private Benefits of Con-trol: An International Comparison. The Journal of Finance, 59, 537-600. https://doi.org/10.1111/j.1540-6261.2004.00642.x |
| [11] | 尹一婷. 内控有效性与监督主体的研究[J]. 商讯, 2019(36): 151-152. |
| [12] | 王伟强. 会计师事务所审计工作对于企业内控管理的优化作用探析[J]. 投资与创业, 2022, 33(7): 177-179. |
| [13] | Krishnan, J. (2005) Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review, 80, 649-675. https://doi.org/10.2308/accr.2005.80.2.649 |
| [14] | Ashbugh-Skaife, H., Collins, D., Kinney, W. and Land, R. (2008) The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review, 83, 217-250.
https://doi.org/10.2308/accr.2008.83.1.217 |
| [15] | 刘桂春. 内部控制、会计信息与审计质量[M]. 上海: 立信会计出版社, 2013. |
| [16] | 王伍岩, 杨晓波. 内部控制有效性对财务报表审计质量的影响[J]. 经贸实践, 2016(21): 108. |
| [17] | 温忠麟, 方杰, 谢晋艳, 等. 国内中介效应的方法学研究[J]. 心理科学进展, 2022, 30(8): 11. |
