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本文以深市2011年和2012年披露内部控制审计的上市公司为样本,分析了披露内部控制审计报告与未披露内部控制审计报告的公司在盈余质量方面的差异,研究表明:内部控制审计披露能提高公司盈余质量,在控制上市公司内部控制审计披露自选择问题后的实证结果支持了上述结论。进一步分析强制性内部控制审计披露与自愿性内部控制披露公司的盈余质量的差异,发现自愿性内部控制披露公司的盈余质量更高,但高盈余质量并不是内部控制审计带来的,而是高盈余质量的公司选择进行内部控制审计披露,而强制性内部控制审计则能纠正公司内部控制缺陷,提升公司内部控制有效性,提高公司盈余质量,因此,推进强制性内部控制审计具有必要性。
This paper analyzes the differences in earnings quality between the companies disclosing the internal control audit report and the undisclosed internal control audit report by taking the listed companies that disclosed the internal control audit in Shenzhen in 2011 and 2012. The research shows that the disclosure of the internal control audit can be improved The empirical results of the company’s earnings quality after controlling for the disclosure of internal control auditing of listed companies support the above conclusion. Further analysis of discrepancies between the disclosure of mandatory internal control audit and voluntary disclosure of internal control revealed that the earnings quality of the company disclosed by the voluntary internal control was higher but the quality of the high earnings was not brought by the audit of internal control, Earnings quality companies choose to conduct internal control audit disclosure, and mandatory internal control audit can correct the defects of internal control of the company, improve the effectiveness of internal control and improve the quality of corporate earnings. Therefore, it is necessary to promote mandatory internal control audit.