摘要
以2013-2019年深圳证券交易所中小企业板上市公司为研究样本,实证分析了内部审计负责人非正常变更与上市公司财务重述之间的关系。研究结果表明,企业内部审计负责人的非正常变更与企业财务重述呈现出显著正相关关系,而且当内部审计负责人的非正常变更造成的空缺时间高于行业均值时,更有可能引发财务重述;对企业财务重述的促发作用在企业管理层持股比例低、聘用非国际四大事务所的情况下表现得更为显著。
The relationship between abnormal change of the head of internal audit and financial restatement of listed companies is empirically investigated by using companies listed on the small and medium-sized enterprise board of the Shenzhen Stock Exchange from 2013 to 2019 as the research sample.The results show that the abnormal change of the head of internal audit and corporate financial restatement show a significant positive relationship,and the financial restatement is more likely to be triggered when the duration of the vacancy caused by the abnormal change of the head of internal audit is higher than the industry average.Moreover,the facilitating effect on the financial restatement of the enterprise is more significant in the case of low shareholding of the corporate management and the employment of non-Big 4 international accounting firms.
作者
李正
李银萍
LI Zheng;LI Yinping(School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)
出处
《经济与管理评论》
北大核心
2024年第1期136-147,共12页
Review of Economy and Management
基金
国家社会科学基金研究项目“我国上市公司社会责任报告中隐藏负面信息的形成机理及治理机制研究”(17BGL235)。
关键词
内部审计负责人
非正常变更
财务报告质量
财务重述
head of internal audit
abnormal change
financial report quality
financial restatement
