文档介绍：山西财经大学
硕士学位论文
内部审计对会计信息质量影响的实证研究
姓名:张子刚
申请学位级别:硕士
专业:会计学
指导教师:吴秋生
2010-03-28
摘要
当前会计信息质量问题已成为各界普遍关注的问题。会计信息失真已经对
国家的经济、政治、文化等方面造成了不可估量的损害。努力提高会计信息质
量是我国会计事业发展的迫切需要。影响会计信息质量的因素有很多其中包括
政治、经济、法律等方面。本文从内部审计的角度来分析内部审计对会计信息
质量的影响。作为公司治理四大基石之一的内部审计,本身和财务就有着天然
的联系,对会计信息质量肯定会产生不同的影响,本文用实证研究的方法,从
内部审计的设立,隶属关系,运行效果三个方面分别论证其对会计信息质量的
影响。
通过研究,本文发现:上市公司设立内部审计部门会相应的提高会计信
息质量; 内部审计部门隶属层次越高其会计信息质量越好;内部审计运行
效果越好的上市公司其会计信息质量就越高。
本文是内部审计对会计信息质量影响的实证研究的一次尝试,本文通过实
证分析了内部审计对会计信息质量的影响,并提出了改善公司组织结构,提高
内部审计部门的隶属层次,提高内部审计的运行效果的合理化建议,为提高会
计信息质量提供了新思路。
【关键词】会计信息质量内部审计隶属层次运行效果实证研究
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Abstract
Accounting information quality has attracted a wide attention nowadays. It is urgently needed
to improve accounting information quality in China, as the problem of accounting information
distortion has caused immeasurable damage to the country’s economy, politics and culture. There
are many factors affecting the quality of accounting information, including factors in the social
context such as politics, economy, and laws. This paper investigates influences of internal auditing
on accounting information quality. As one of four backbones of corporate governance, internal
auditing has natural ties with finance, and can exert different influences on accounting information
quality. This paper makes empirical studies on these influences in terms of establishing an internal
audit function, and its subordinate level and effects of running.
In this paper, we find that: 1. panies with internal auditing departments have
improved accounting information quality. 2. Companies with higher subordinate level of internal
auditing departments have better quality of accounting information. 3. panies with better
running effects of internal auditing departments have higher improved accounting information
quality.
This paper takes a try of empirical studies on influences of internal audit on accounting
information quality and makes suggestions pani