内部审计特征与信息透明度研究
发布时间：2019-05-24 11:58
【摘要】：企业对外披露的财务以及非财务信息一直都是投资者等利益相关者了解企业经营状况、发展前景的主要途径。投资者通过阅读上市公司每年披露的年报等信息来把握上市公司的盈利情况以及发展前景。利益相关者对企业了解的深浅受到企业对外披露的信息的充分程度的影响。投资者有关投资决策的正确性更是与企业对外披露的信息的质量水平息息相关。总体意义上来说,企业对外披露信息的数量、质量等情况是衡量信息透明度的关键。企业对外披露信息的不透明与金融危机的发生以及企业财务舞弊的发生之间存在密切的联系。从1997年发生的东南亚金融危机开始,不少学者就对信息透明度进行了研究,大量研究结果表明,信息透明度低是导致金融危机爆发的主要原因。随后,不少国际上著名的企业还出现了骇人听闻的财务造假事件,比如著名的安然事件。从国内来看,我国不少企业也被曝光存在会计造假情况,比如银广夏事件。揭示出我国上市公司信息透明度的问题急需解决。根据有关的调查结果显示,我国会计信息不透明指数远远超过其他成熟资本市场,比如新加坡和美国,不透明度较高。金融危机、企业财务造假案例等在揭示企业信息透明度低的同时,也引起了大众对于外部审计师的不信任,质疑其出具的审计结果的真实性、客观性以及公允性。相应地,人们开始把注意力聚焦于企业内部治理,内部审计部门日益受到重视。企业内部审计机制的合理设置、内部审计活动的有效开展决定了企业内部审计质量的好坏。目前,已有的大量研究表明,企业内部审计质量的提升能够提高企业对外披露信息的质量。因此,优化企业内部审计机制,合理安排内部审计部门工作人员,保证内审部门具有适当的规模,同时内审人员应当具备履行职责应有的专业能力,从而达到从内部审计出发,提高对外披露会计及相关信息的充分高质性,成为上市公司提高其信息透明度重要途径。本文以此为研究背景,在综合归纳已有研究中有关内部审计特征、信息透明度以及二者关系等相关方面文献的基础上,从委托代理理论以及信号传递理论出发,分析影响企业信息透明度的因素,然后在此基础上提出本文的三个研究假设。本文使用深交所2010-2015年中小板上市公司的数据作为样本,从内部审计的规模、内部审计人员的专业性以及内部审计活动的开展情况作为内部审计部门特征,使用stata14对所选取的样本数据进行处理分析,检验了内部审计的三个特征与企业信息透明度之间的关系,研究发现:(1)我们没有发现内部审计部门的规模与信息透明度之间存在明显的相关关系,也就是说,在同等情况下,内部审计部门规模大的公司不一定比内部审计部门规模小的公司的信息披露质量越高越充分。因此,企业应该配备适当数量的内部审计人员,保证日常内部审计活动的正常开展;(2)我们发现内部审计部门负责人的专业能力也与企业的信息透明度之间存在比较显著的正相关关系。同时在比较收益激进与收益保守的两个分样本回归中,我们发现,相对于盈余保守企业,内部审计的专业能力越强,越能抑制收益激进型企业采取激进的收益政策和进行收益平滑活动,进而更能提升企业信息的透明度。也就是说,与内部审计负责人专业能力差的公司相比,由于内部审计负责人对内部审计部门的影响大,其个人的专业性越强的公司,对外披露信息的质量较好。表明企业应重视内部审计人员专业能力的培养,多使用专业能力强的人从事内部审计工作。(3)我们还发现,企业内部审计评价报告的披露与信息透明度之间存在正相关关系,而内部审计评价报告往往反映企业内部审计部门开展内部审计活动的情况。因此说明,内部审计活动开展的次数越多,对外披露内部审计评价报告越积极,企业信息信息透明度越好,表明企业应重视内部审计评价报告的披露,积极开展内部审计活动,进而提高企业信息透明度。最后,我们针对研究得出的结论,基于改善企业内部审计设置的目的,提出了几点相关对策建议,希望用实证方法对内部审计特征与企业信息透明度相关性进行验证,以完善这一研究领域,希望可以借此研究丰富有关的研究,同时为企业完善内部审计机制以及提升企业信息透明度提供经验数据支持。
[Abstract]:The financial and non-financial information of the enterprise's external disclosure has always been the main way for the investors and other stakeholders to know the state of operation and the development prospect of the enterprise. The investors grasp the listed company's earnings and the development prospect by reading the annual report and other information of the listed company. The depth of the stakeholders' understanding of the enterprise is affected by the full extent of the information disclosed by the enterprise. The correctness of the investor's investment decision is closely related to the quality level of the information disclosed by the enterprise. In the general sense, the quantity and quality of the external disclosure information of the enterprise are the key to the measurement of the transparency of the information. There is a close relationship between the non-transparency of the external disclosure information of the enterprise and the occurrence of the financial crisis and the occurrence of the enterprise's financial fraud. Since the financial crisis of South-East Asia in 1997, many scholars have studied the transparency of information, and the results show that the low transparency of information is the main cause of the financial crisis. At the same time, many of the world's well-known companies have also seen the horrendous financial fraud, such as the famous Enron. From the domestic point of view, many enterprises in our country have also been exposed to accounting fraud, such as the silver-wide-summer event. The problem of information transparency of listed companies in China needs to be solved urgently. The survey results show that the opaque index of accounting information in China is far higher than other mature capital markets, such as Singapore and the United States, and the opacity is high. The financial crisis, the case of the enterprise's financial fraud, etc., while revealing the low transparency of the information of the enterprise, also caused the public's distrust of the external auditors, and questioned the authenticity, objectivity and fairness of the audit results issued by the public. Accordingly, people have started to focus on the internal governance of the enterprise, and the internal audit department is getting more and more attention. The reasonable setting of the internal audit mechanism of the enterprise and the effective implementation of the internal audit activity determine the quality of the internal audit of the enterprise. At present, a large number of studies have shown that the improvement of the internal audit quality of the enterprise can improve the quality of the enterprise's external disclosure information. Therefore, the internal audit mechanism of the enterprise should be optimized, the staff of the internal audit department should be arranged reasonably, the internal audit department should have the appropriate scale, and the internal audit personnel should have the professional ability to perform their duties, so as to meet the internal audit. It is an important way to improve the transparency of the information transparency of the listed companies. In this paper, based on the related aspects of internal audit, information transparency and the relationship of the two, the factors that affect the transparency of the enterprise's information are analyzed from the theory of the proxy and the theory of signal transmission. Then, the three research hypotheses of this paper are put forward. This paper uses the data of the listed company of the medium and small-sized board of the SZSE in 2010-2015 as a sample, the internal audit scale, the professional of the internal auditors and the implementation of the internal audit activities as the characteristics of the internal audit department, and uses the stata14 to process and analyze the selected sample data. The relationship between the three features of the internal audit and the information transparency of the enterprise is checked, and the research has found that: (1) we do not find that there is a clear correlation between the scale of the internal audit department and the information transparency, that is, in the same case, The higher the size of the internal audit sector, the higher the quality of information disclosure by companies that are smaller in size than in the internal audit sector. Therefore, the enterprise should be equipped with an appropriate number of internal auditors to ensure the normal conduct of the daily internal audit activities; (2) we find that the professional ability of the head of the internal audit department also has a significant positive correlation with the information transparency of the enterprise. At the same time, we have found that the stronger the professional ability of the internal audit, the stronger the professional ability of the internal audit, and the more aggressive income policy and the income smoothing activities of the income-aggressive enterprises, And the transparency of the enterprise information can be further improved. In other words, compared with the company with the poor professional ability of the internal audit head, because the internal audit head has a large influence on the internal audit department, the stronger the professional and professional company of the internal audit department, the quality of the external disclosure information is good. It is shown that the enterprise should pay more attention to the training of the professional ability of the internal auditors, and the people with strong professional ability can engage in the internal audit. (3) We have also found that there is a positive correlation between the disclosure of the internal audit evaluation report and the information transparency, and the internal audit evaluation report often reflects the internal audit activity of the internal audit department of the enterprise. Therefore, the more the internal audit activities are carried out, the more positive the internal audit evaluation report is, the better the transparency of the information information of the enterprise, which indicates that the enterprise should pay more attention to the disclosure of the internal audit evaluation report, and actively carry out the internal audit activities, so as to improve the information transparency of the enterprise. Finally, based on the conclusions of the research, based on the purpose of improving the internal audit setting of the enterprise, some suggestions on the countermeasures are put forward, and it is hoped that the correlation between the internal audit characteristics and the information transparency of the enterprise should be verified by the empirical method, so as to improve the research field. It is hoped that the study will be enriched with experience data support for enterprises to improve the internal audit mechanism and to improve the transparency of enterprise information.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
，
本文编号：2484841
[Abstract]:The financial and non-financial information of the enterprise's external disclosure has always been the main way for the investors and other stakeholders to know the state of operation and the development prospect of the enterprise. The investors grasp the listed company's earnings and the development prospect by reading the annual report and other information of the listed company. The depth of the stakeholders' understanding of the enterprise is affected by the full extent of the information disclosed by the enterprise. The correctness of the investor's investment decision is closely related to the quality level of the information disclosed by the enterprise. In the general sense, the quantity and quality of the external disclosure information of the enterprise are the key to the measurement of the transparency of the information. There is a close relationship between the non-transparency of the external disclosure information of the enterprise and the occurrence of the financial crisis and the occurrence of the enterprise's financial fraud. Since the financial crisis of South-East Asia in 1997, many scholars have studied the transparency of information, and the results show that the low transparency of information is the main cause of the financial crisis. At the same time, many of the world's well-known companies have also seen the horrendous financial fraud, such as the famous Enron. From the domestic point of view, many enterprises in our country have also been exposed to accounting fraud, such as the silver-wide-summer event. The problem of information transparency of listed companies in China needs to be solved urgently. The survey results show that the opaque index of accounting information in China is far higher than other mature capital markets, such as Singapore and the United States, and the opacity is high. The financial crisis, the case of the enterprise's financial fraud, etc., while revealing the low transparency of the information of the enterprise, also caused the public's distrust of the external auditors, and questioned the authenticity, objectivity and fairness of the audit results issued by the public. Accordingly, people have started to focus on the internal governance of the enterprise, and the internal audit department is getting more and more attention. The reasonable setting of the internal audit mechanism of the enterprise and the effective implementation of the internal audit activity determine the quality of the internal audit of the enterprise. At present, a large number of studies have shown that the improvement of the internal audit quality of the enterprise can improve the quality of the enterprise's external disclosure information. Therefore, the internal audit mechanism of the enterprise should be optimized, the staff of the internal audit department should be arranged reasonably, the internal audit department should have the appropriate scale, and the internal audit personnel should have the professional ability to perform their duties, so as to meet the internal audit. It is an important way to improve the transparency of the information transparency of the listed companies. In this paper, based on the related aspects of internal audit, information transparency and the relationship of the two, the factors that affect the transparency of the enterprise's information are analyzed from the theory of the proxy and the theory of signal transmission. Then, the three research hypotheses of this paper are put forward. This paper uses the data of the listed company of the medium and small-sized board of the SZSE in 2010-2015 as a sample, the internal audit scale, the professional of the internal auditors and the implementation of the internal audit activities as the characteristics of the internal audit department, and uses the stata14 to process and analyze the selected sample data. The relationship between the three features of the internal audit and the information transparency of the enterprise is checked, and the research has found that: (1) we do not find that there is a clear correlation between the scale of the internal audit department and the information transparency, that is, in the same case, The higher the size of the internal audit sector, the higher the quality of information disclosure by companies that are smaller in size than in the internal audit sector. Therefore, the enterprise should be equipped with an appropriate number of internal auditors to ensure the normal conduct of the daily internal audit activities; (2) we find that the professional ability of the head of the internal audit department also has a significant positive correlation with the information transparency of the enterprise. At the same time, we have found that the stronger the professional ability of the internal audit, the stronger the professional ability of the internal audit, and the more aggressive income policy and the income smoothing activities of the income-aggressive enterprises, And the transparency of the enterprise information can be further improved. In other words, compared with the company with the poor professional ability of the internal audit head, because the internal audit head has a large influence on the internal audit department, the stronger the professional and professional company of the internal audit department, the quality of the external disclosure information is good. It is shown that the enterprise should pay more attention to the training of the professional ability of the internal auditors, and the people with strong professional ability can engage in the internal audit. (3) We have also found that there is a positive correlation between the disclosure of the internal audit evaluation report and the information transparency, and the internal audit evaluation report often reflects the internal audit activity of the internal audit department of the enterprise. Therefore, the more the internal audit activities are carried out, the more positive the internal audit evaluation report is, the better the transparency of the information information of the enterprise, which indicates that the enterprise should pay more attention to the disclosure of the internal audit evaluation report, and actively carry out the internal audit activities, so as to improve the information transparency of the enterprise. Finally, based on the conclusions of the research, based on the purpose of improving the internal audit setting of the enterprise, some suggestions on the countermeasures are put forward, and it is hoped that the correlation between the internal audit characteristics and the information transparency of the enterprise should be verified by the empirical method, so as to improve the research field. It is hoped that the study will be enriched with experience data support for enterprises to improve the internal audit mechanism and to improve the transparency of enterprise information.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
，
本文编号：2484841
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