| 内部审计质量与盈余管理——来自中国A股制造业上市公司的经验证据 |
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| 引用本文： | 蔡春,蔡利,陈幸. 内部审计质量与盈余管理——来自中国A股制造业上市公司的经验证据[J]. 上海立信会计学院学报, 2009, 23(6): 9-20 |
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| 作者姓名： | 蔡春 蔡利 陈幸 |
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| 作者单位： | 西南财经大学会计学院,四川成都,610074 |
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| 摘 要： | 通过对中国A股制造业上市公司2007年至2008年数据的分析,检验了高质量的内部审计质量与低水平的盈余管理间的关系。研究结果表明,内部审计质量与盈余管理抑制之间存在明显的相关性,从而为公司治理对财务报告的重要影响提供了新的经验证据。
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| 关 键 词： | 内部审计质量 盈余管理 非正常应计 公司治理 |
Quality of Internal Audit and Earnings Management: Empirical Evidence from Manufacturing Enterprises Listed in China |
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| CAI Chun,CAI Li,CHEN Xing. Quality of Internal Audit and Earnings Management: Empirical Evidence from Manufacturing Enterprises Listed in China[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(6): 9-20 |
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| Authors: | CAI Chun CAI Li CHEN Xing |
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| Abstract: | Using the data of manufacturing enterprises listed in the year from 2007 to 2008,this paper examines the relation between quality of internal audit and earnings management in China.Our results suggest that quality of internal audit is inversely related with the extent of earnings management.It provides new evidence that corporate governance affects financial reporting effectively. |
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| Keywords: | quality of internal audit earnings management abnormal accruals corporate governance |
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