我国上市公司内部控制缺陷的影响因素研究

本文以2009年深圳股市445家上市公司为研究样本,利用Logit模型对我国上市公司内部控制缺陷的影响因素进行了实证研究.研究发现:资产规模、盈利能力与内部控制实质性漏洞显著负相关;重大重组与内部控制实质性漏洞显著正相关.审计委员会会议次数与内部控制实质性漏洞显著负相关,审计委员会规模、审计委员会中独立董事比例与内部控制实质性漏洞相关性不显著.

Influencing Factors on Internal Defects in Chinese Listed Companies

Using 445 listed companies in Shenzhen stock market as samples,this paper makes empirical study on the influencing factors of internal defects in Chinese listed companies with the application of Logit model.The study shows that capital scale,profitability and conferences audit commission are negatively correlated with internal control loops,significant restructuring is positively correlated,while scale of audit commission and percentage of independent director in the audit commission are not correlated with...