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本文以2012年A股上市公司为样本,以公司治理的“四大主体”为依据量化了内部审计水平并检验了内部审计水平与盈余管理程度之间的关系。研究结果表明:在控制其他相关变量的情况下,内部审计水平越高的公司,盈余管理程度越低。内部审计水平的提高,对于抑制调增应计利润的行为和调减应计利润的行为,均具有显著的效果。这为上市公司通过不断提升内部审计水平以降低盈余管理程度提供了理论支撑,从而为降低股东和管理层之间的代理成本提供了新的思路。
Based on the 2012 A-share listed companies and the “four main bodies” of corporate governance, this paper quantifies the level of internal auditing and examines the relationship between the level of internal auditing and the degree of earnings management. The results show that: in the case of controlling other related variables, the higher the level of internal audit company, the lower the degree of earnings management. The improvement of internal audit level has significant effects on restraining the accrual of accruals and reducing accrued profits. This provides theoretical support for the listed companies to reduce the level of earnings management by continuously improving the level of internal auditing, thus providing new ideas for reducing the agency costs between shareholders and management.