本文選題：內(nèi)部控制披露 + 審計意見類型�。� 參考：《會計研究》2011年09期

【摘要】：本文實驗檢驗了內(nèi)部控制披露的詳細程度、內(nèi)控審計意見類型對投資者感知的重大錯報風險和投資可能性的影響。研究發(fā)現(xiàn),上市公司詳細披露內(nèi)控,能明顯降低投資者感知的重大錯報風險,提高投資者的投資可能性;不同審計意見類型影響了投資者對重大錯報風險的感知及其投資可能性。在非標審計意見下,詳細披露沒有明顯影響投資者感知的重大錯報風險和投資可能性。進一步研究還發(fā)現(xiàn)投資者感知的重大錯報風險的中介作用。上述結(jié)果表明,我國監(jiān)管部門實施的關于內(nèi)部控制披露和審計的相關規(guī)定對改善投資者的投資決策具有積極意義。
[Abstract]:This paper tests the degree of detail of internal control disclosure and the influence of the type of internal audit opinion on the perceived risk of material misstatement and the possibility of investment. It is found that the detailed disclosure of internal controls by listed companies can significantly reduce the risk of significant misstatement perceived by investors and improve the investment possibilities of investors. Different types of audit opinions affect investors' perception of the risk of material misstatement and their investment possibilities. Under the non-standard audit opinion, detailed disclosure has no significant impact on investor perception of the risk of material misstatement and investment possibilities. Further research also found that investors perceived significant misstatement risk intermediary role. The above results show that the relevant regulations on internal control disclosure and audit implemented by China's regulatory authorities are of positive significance to improve investors' investment decisions.
【作者單位】： 南開大學商學院;內(nèi)蒙古大學經(jīng)濟管理學院;大公國際資信評估有限公司;
【基金】：國家自然科學基金項目(70972087)階段性研究成果
【分類號】：F239.4;F233;F224

【參考文獻】

相關期刊論文 前6條

1 方紅星;孫，

本文編號：2097326