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COSO(2013)内部控制框架扩展了报告目标,更加关注治理问题,强调治理层面内部控制的重要性。文章基于中国情境,以盈余质量为核心,探讨了不同性质内部控制缺陷对财务报告的影响,发现内部控制重大缺陷会导致更大的盈余噪音和更多的异常应计,这种负面效应主要由治理层面内部控制缺陷引起,会计层面内部控制缺陷的作用相对较小,当会计层面和治理层面内部控制缺陷同时存在时,负面影响最大。这些结果支持了COSO新框架更关注治理问题的理念,意味着治理层面内部控制有效是财务报告内部控制有效的前提。
The COSO (2013) internal control framework extends reporting objectives, focuses more on governance and emphasizes the importance of internal controls at the governance level. Based on the situation in China, this paper focuses on the quality of earnings, and explores the impact of internal control flaws of different nature on financial reporting. It finds that major defects in internal control lead to more surplus noises and more abnormal accruals. This negative effect mainly consists of The defects of internal control at the governance level are caused by the relatively small internal control deficiencies at the accounting level. When both the accounting level and the internal control deficiencies at the governance level coexist, the negative impact is greatest. These results support the idea that the new framework of COSO focuses more on governance issues, which means that effective internal control at the governance level is a prerequisite for the effective internal control over financial reporting.