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本文实证检验了“内部控制合理保证企业遵守适用的法律与法规”这一目标的实现效果,并考虑了法治环境的调节效应。研究表明:内部控制质量与公司违规概率及频率均显著负相关,即内部控制质量较高的企业更可能是守法的企业公民;而且,该效应在法治水平更低的地区更强,这意味着高质量的内部控制可在一定程度上弥补外在制度的不足。进一步发现,内部控制五大要素中仅内部环境要素与公司违规概率及频率显著负相关。本研究丰富了内部控制经济后果的相关研究,对监管当局和企业均具有重要的启示意义。
This paper empirically tests the realization effect of the goal of “Internal Control Reasonably Ensuring Compliance with Applicable Laws and Regulations” and considers the regulatory effect of the rule of law environment. Research shows that the quality of internal control is negatively correlated with the probability and frequency of corporate irregularities, that is, enterprises with higher internal control quality are more likely to be law-abiding corporate citizens. Moreover, the effect is stronger in areas with lower levels of the rule of law, which means To a certain extent, high quality internal control can make up for the lack of external system. It is further found that only the internal environmental factors in the five major elements of internal control are significantly negatively correlated with the probability and frequency of corporate non-compliance. This study enriches the relevant research on the economic consequences of internal control, which is of great significance to both regulatory authorities and enterprises.