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在自愿性内部控制审计的背景下,上市公司是否开展内部控制审计主要取决于公司是否存在自发性需求。本文利用2009-2011年沪深主板上市公司为研究对象,实证考察了管理层剩余控制权、剩余索取权与内部控制审计的相关性。研究表明:管理层享有的剩余控制权数量与内部控制审计负相关;管理层享有的剩余索取权比例与内部控制审计正相关;管理层剩余控制权与剩余索取权的对称性与内部控制审计正相关。
In the context of voluntary internal control audit, whether listed companies conduct internal control audit mainly depends on whether the company has spontaneous demand. In this paper, the listed companies of Shanghai and Shenzhen listed companies from 2009 to 2011 as the research object, the empirical analysis of the management of residual control, residual claims and internal control audit correlation. The research shows that the number of the remaining controlling power enjoyed by the management is negatively related to the internal control audit. The proportion of the residual claims enjoyed by the management is positively related to the internal control audit. The symmetry between the residual control rights and the residual claims and the internal control auditing Related.