上市公司内部控制缺陷的披露：基于治理特征的研究

一般而言,公司治理和注册会计师审计被视为上市公司内外部治理的两个方面,二者对企业完善内部控制具有促进作用。对我国上市公司内部控制信息披露现状及主要表现的调查显示,报告内部控制缺陷的公司具有显著的公司治理特征。通过将样本组与对照组进行配比,在控制了经营复杂性、盈利能力和成长性等公司特征后发现,当年才成立审计委员会的公司以及董事长与总经理两职合一的公司报告内部控制缺陷的可能性更大;报告内部控制缺陷的公司会计师事务所变更更频繁,重述报告的比例更高。

Reporting Internal Control Deficiencies for Listed Companies:Based on Governance Characteristics

This study addresses the situation of internal control deficiencies and the role of corporate governance and auditors in the reporting of internal control deficiencies.We find that a new audit committee,integration of president and general manager,and more auditor changes characterize firms that report weaknesses in their internal controls compared with firms without weaknesses.These results obtain after controlling for a variety of firm characteristics such as complexity of operations,profitability,and gro...