文献类型：学位论文

中文题名：内部控制鉴证报告披露的影响因素

英文题名：The Incentives for Voluntary Auditor Attestation Reports on Internal Control

作者：刘敏[1];

机构：[1]华东理工大学;

导师：张爱民;华东理工大学

授予学位：硕士

语种：中文

中文关键词：内部控制;内部控制鉴证报告;上市公司

外文关键词：Internal Control;Attestation Reports on Internal Control;Publicly traded firms

摘要：本文主要是对内部控制鉴证报告的影响因素的实证研究。以2009年沪深股市A股主板上市公司为样本,根据相关的筛选程序得到相应的数据,研究影响上市公司出具内控鉴证报告的因素。研究发现,不同的公司特征将会极大地影响其是否在年报中披露内控鉴证报告。我们发现公司规模,高管持股比例,股权集中性,营业收入增长率等都与内部控制鉴证的披露存在着显著正相关关系。而公司上市年限,外部审计费用,资产负债率则与内部控制鉴证报告的披露存在着显著负相关关系。研究显示,存货与内部控制鉴证报告的出具与否相关关系不显著。
This study provides evidence on the incentives of voluntary auditor attestation reports on internal control /(ARIC/). We select samples of publicly traded firms in CHINA in 2009 both on Shanghai and Shenzhen Stock Exchange according to the specific selecting procedures. Our analysis of samples in 2009 indicates that there is a large association between a voluntary ARIC and some firm characteristics. We find a positive relationship between firm size, managerial ownership, ownership concentration, sales growth and ARIC. Besides, a positive relationship between firm age, audit fees, financial leverage and ARIC. The research shows that there is no significant relationship between inventory and ARIC.