佘晓燕,白瑾瑜.内部控制缺陷披露会导致企业内部控制执行成本增加吗?[J].南京审计学院学报,2019,(4):
内部控制缺陷披露会导致企业内部控制执行成本增加吗?
  
DOI:
中文关键词:  内部控制审计  内部控制缺陷披露  企业内部控制执行成本  自愿披露  强制披露  经营风险  审计费用
英文关键词:internal control audit  disclosure of internal control defects  implementation cost of internal control in enterprise  voluntary disclosure  mandatory disclosure  operational risk  audit fees
基金项目:国家自然科学基金资助项目(71262017);教育部人文社会科学研究规划基金项目(18YJA790067)
作者单位
佘晓燕,白瑾瑜 云南财经大学 会计学院云南 昆明 650221 
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中文摘要:
      以我国A股上市公司2012—2016年披露的内部控制缺陷及审计费用的数据,深入研究我国强制执行内部控制审计之后内部控制缺陷披露对企业内部控制执行成本的影响。研究发现:首次强制执行内部控制审计以及后续年度里,企业披露内部控制缺陷均导致企业内部控制执行成本的增加;同时,前期的内部控制缺陷披露也会增加企业当期内部控制执行成本。进一步的研究发现,内部控制缺陷披露严重程度与企业内部控制执行成本也显著正相关,企业披露的内部控制缺陷越严重,执行成本越高。但是,企业采取内部控制缺陷整改措施有助于降低企业内部控制执行成本。
英文摘要:
      Based on the data of internal control defects and audit fees disclosed by A-share listed companies in China from 2012 to 2016, this paper makes an in-depth study on the impact of internal control defects disclosure on the implementation cost of internal control of enterprise after mandatory internal control audit in China. The study finds that in the first year of enforcement of internal control audit and subsequent years, the disclosure of internal control defects by enterprises leads to an increase in the cost of internal control implementation of enterprises. At the same time, the prior internal control defect disclosure will also increase the cost of internal control implementation in the current period. Further research finds that the severity of internal control defects disclosure is also significantly positively correlated with the implementation cost of internal control. The more serious of the internal control defects disclosed by enterprises, the higher of the implementation cost. However, the rectification of internal control defects taken by enterprises will reduce the implementation cost.
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