中国上市公司内部审计信息披露的实证研究——基于深沪390家上市公司的经验证据

文章以2004年的截面数据为研究窗口,对我国上市公司内部审计信息披露问题进行实证研究。研究发现,经营业绩愈好,财务报告质量愈高和聘用“十大”会计师事务所的上市公司越有动力披露内部审计信息;而财务状况异常和第一大股东持股比例偏大的上市公司披露内部审计信息的可能性则较低;没有充分的证据表明公司规模对上市公司内部审计信息披露有显著影响。

An Empirical Study on Information Disclosure of Internal Auditing from Listed Company——Evidence from Analysis Based on 390 Listed Companies in Shanghai and Shenzhen Stock Markets

This paper analyses the information disclosure of internal auditing from listed companies of China. Regression results from the survey of 390 listed companies reveal that such factors as the earning power,quality of financial report and financial position strongly influence the disclosure of internal auditing. Finally,the author makes some proposals in this regard.