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上市公司内部控制质量与会计信息质量关系研究

辽宁石油化工大学学报

2016年 36卷第No.3期

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Title

Research on the Relationship between Internal Control and  Accounting Information of the Listed Companies

作者

刘威

Authors

Liu Wei

单位

(辽宁石油化工大学,辽宁抚顺113001)

Organization

Liaoning Shihua University，Fushun Liaoning 113001，China

摘要

关键词: 内部控制, 会计信息, 回归分析, 可操纵性应计利润, 上市公司

Abstract

Taking listed companies issuing A-shares in the markets of Shenzhen in China as the research samples, by using the method of regression analysis, the relationship between the quality of accounting information of listed companies and internal control was researched.It showed that the proportion of independent directors, the budget management and business analysis in the control activities, the type of audit report and the number of the regulator in the supervision would affect the quality of accounting information.

关键词：

内部控制; 会计信息; 回归分析; 可操纵性应计利润; 上市公司;

Keywords:

Internal control; Accounting information; Regression analysis; Maneuverability accruals; Listed company;

基金项目

DOI

10.3969/j.issn.1672-6952.2016.03.018