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近几年来,随着我国金融改革与开放的不断深入,特别是中国银监会的成立和国有商业银行股份制改造的启动,国内商业银行的经营管理水平和风险控制能力有了很大的提高。但频频发生的金融大案成为各商业银行发展过程中挥之不去的痛。种种迹象显示,国内商业银行的内控体系存在七大缺陷。内控意识薄弱用什么样的内控意识指导商业银行的内控建设和运行在很大程度上决定着内控的有效性。商业银行在开展经营管理活动时,小到日常业务办理,大到新产品开发、新机构设立,都必须事先考虑到其可能存在的风险点,进而采取有效的控制措施。这既是商业银行审慎经营的 相似文献
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This paper investigates how capital markets in a code-law country, Japan, react to the disclosure of internal control weaknesses (ICW). The Japanese government attempted to implement a more concise, efficient, and, thus, less strict internal control reporting system than Section 404 of the US-SOX. In fact, for the first two years, the disclosure rate of ICW has been much lower in Japan than in the U.S. While market reactions to the disclosure of ICW are not significantly different from zero in our event study analysis, they become significantly negative after controlling for other information released around the disclosure date, audit quality, and other firm attributes. Our results are consistent with the notion that the disclosure of ICW is informative to the market because it is less frequent and exceptional in Japan. 相似文献
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We hypothesize and find that firms making SOX‐mandated disclosures of material weaknesses in internal control over financial reporting (ICOFR) exhibit lower investor‐perceived earnings quality (IPEQ) than nondisclosers. We measure IPEQ using e‐loading, a market‐returns–based representation of earnings quality developed by Ecker, Francis, Kim, Olsson, and Schipper (2006). Firms do not exhibit decreases in IPEQ after initially disclosing material weaknesses. This is consistent with investors having anticipated ICOFR strength based on observable firm characteristics. However, firms exhibit increases in IPEQ after receiving their first clean audit reports that confirm the remediation of previously disclosed weaknesses. This indicates that, although investors do not find initial weakness disclosures to be incrementally informative, SOX motivates firms to remediate weak controls and provides a venue for credible remediation disclosures, thus enhancing investors' perception of financial reporting reliability. These findings are consistent with the existence of regulatory benefits associated with SOX's internal control disclosure and audit requirements. 相似文献
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This paper investigates the determinants and consequence of Chinese listed companies' first-time decisions on materiality criteria for internal control weaknesses, which have been observable beginning from the 2011 annual report. Although pretax income is most commonly used as the benchmark for materiality, revenue is also used as a popular alternative. Revenue is more susceptible to manipulation, as it has a much larger financial amount than pretax income. We argue that unethical managers prefer not to disclose material weaknesses by manipulating the materiality criteria to justify non-disclosure of a potentially material weakness. Consistent with this opportunistic incentive, we find that when companies committed fraud in the previous year that remains undetected, their management is more likely to use revenue (rather than pretax income) as the first-time benchmark and to set a higher revenue-based materiality threshold as well. Moreover, once the materiality metrics are set, the first-time revenue-based materiality threshold is significantly and positively associated with subsequent incidence of corporate fraud, which suggests that setting deviant and loose materiality metrics leaves room for the management to engage in future misconduct. 相似文献
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This paper deals with the analysis of the Gender Diversity Index (GDI), which is an Index developed by Solactive AG and is calculated and distributed by this provider. The index tracks the performance of developed world companies that are successfully working towards gender diversity as part of their CSR (Corporate Social Responsibility) strategy, and we measure its degree of persistence by using fractional integration or I(d) techniques. Using daily data from 8 December 2010 until 16 December 2020, the results indicate that the series is highly persistent with an order of integration lower than, though very close to 1. However, an interesting result is obtained by estimating d recursively across subsamples. The differencing parameter moves around 0.92 until 23 March 2020, with the series displaying a very small degree of mean reversion behaviour until that date. After that period, however, we observe an increase in the estimate of d, which stabilizes around 0.97 after 5 May 2020, though now the series presents evidence of a lack of mean reversion, with the shock having a permanent effect on the series. Thus, it seems that the sanitary crisis due to Covid-19 has had a clear effect in the degree of persistence of the GDI data. 相似文献
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本文基于董事会多样性会影响董事会咨询职能的视角,以2003-2019年中国A股主板上市公司为样本,分别检验了董事会整体、执行董事、非执行董事多样性与中国企业投资效率的关系。本文从董事会成员年龄、性别、国籍、教育、金融背景和在其他公司董事会工作的经验多样性六个维度来衡量董事会多样性。研究发现:董事会整体多样性高的公司可以提高公司的投资效率;执行董事和非执行董事多样性都不影响企业投资效率。对研究结果进一步分析表明,董事会多样性对投资效率的影响主要来源于社会多样性而不是职业多样性;除了董事会成员年龄和金融背景多样性可以提高投资效率之外,其他四个维度的多样性都与投资效率无关。 相似文献
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内部公司治理与内部控制 总被引:16,自引:0,他引:16
公司治理与内部控制是目前会计界讨论的较多的两个话题。但对于公司治理,尤其是内部公司治理,与内部控制之间到底是什么关系,人们的认识上并不一致,甚至一定程度上存在混乱。本文认为内部控制与内部公司治理是两个既相互区别又紧密联系的概念。 相似文献
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问责机制与内部控制制度的有效实施 总被引:17,自引:7,他引:17
新制度经济学认为制度是依靠相应的惩罚机制而被有效执行的。问责制作为一种惩罚机制 ,能保证内部控制制度的有效实施。设计内部控制制度时将问责制的思想和具体措施贯彻其中 ,必将大大提高内部控制制度落实的深度、广度和效度。 相似文献
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内部控制概念的发展历程及我国企业的内部控制问题 总被引:1,自引:0,他引:1
对内部控制的关注最初源自企业自身对规范化管理和股东掌握企业运营的准确信息的需要。此外最重要的推动因素就是外部审计师审计财务报表的要求。此后,各国政府也逐渐开始积极推动内部控制领域的进程,以期减小企业的舞弊和违规行为对市场经济秩序的消极影响。因此,内部控制理论与实践的不断发展是学术界、职业组织、大型企业及政府组织共同推动作用的结果。此外,内部控制领域的发展历程显示,一些影响巨大的公司经营失败或舞弊事件的发生,往往加速了内部控制理论研究以及实践应用的发展进程,并催生了一些里程碑式的文献和立法规定。最典型的… 相似文献
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内部控制、风险控制与风险管理——基于组织目标的概念解说与思想演进 总被引:14,自引:2,他引:14
COSO报告(2004)认为内部控制是风险管理的组成部分。但是,内部控制与风险管理在功能和内涵上究竟是什么关系,这方面的研究并不充分。本文从组织目标出发,对内部控制、风险控制以及风险管理三者之间的关系进行了基本的概念解说,并从历史变迁的角度,研究了内部控制、风险控制和风险管理三者的思想内涵及其演进过程。 相似文献
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预算控制与企业内部会计控制 总被引:1,自引:0,他引:1
预算控制是企业内部会计控制的重要方法之一,我国企业在从粗放管理走向精细化管理的过程中,也正在积极推广全面预算管理.在大量调查的基础上,本文认为,预算控制拓广了传统企业内部会计控制的范围,为会计控制与管理控制的有机结合提供了一个桥梁,其对保证财务报告的可靠性、企业经营活动的合法合规性及提高企业经营的效果和效率既产生了积极的作用,同时,在一定情况下,它又对上述内部控制目标产生消极作用.因此,本文在对预算控制进行正反两方面的分析后,提出了企业在实施预算控制时应注意的问题及应采取的一些措施. 相似文献
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内部控制的规则属性及其执行机制研究——来自组织社会学规则理论的解释 总被引:10,自引:0,他引:10
本文运用组织社会学的规则理论解释内部控制的规则属性,关注内部控制作为规则的执行问题,并从规则理论的视角提出内部控制的执行机制,认为正式控制与非正式控制的融合机制与执行中的权力分享制衡机制是内部控制执行机制的核心要素;执行反馈机制是组织知识积累的过程,促进了内部控制的持续演进。 相似文献