内部控制报告和会计保守性[外文翻译].rar

内部控制报告和会计保守性[外文翻译]
中文：5696字
英文：22233字


内部控制报告和会计保守性

玛丽布鲁克比林斯
纽约大学
莱斯利戴维斯霍德勒
印第安纳大学


摘要: 2002年的萨班斯-奥克斯利法案是提高企业财务报告的质量的一个客观的内部控制要求。本研究是调查内部控制质量和会计保守性之间是否存在关系,这对提高财务报告的质量有着重要的作用。在内部控制下，以一个公司为例，我们发现了内部控制的重大缺陷，与没有这些弱点的公司相比展现了更少的会计保守性。随后该公司披露证实了这些弱点，该公司具有更保守的会计盈余。我们还发现,内部控制报告要求对公司的财务报告有一个规范作用。确切地说,不论这些弱点是否被调整，被披露后公司都展现了更保守的会计收益。总的来说,我们的研究结果表明，内部控制报告的质量影响会计的保守性，因此，强调加强内部控制的重要性，提高企业财务报告的质量。

关键词:内部控制 保守 信息披露


Internal Control Reporting and Accounting Conservatism

Mary Brooke Billings
New York University
Leslie Davis Hodder
Indiana University

Abstract : One objective of the internal control reporting requirements of the Sarbanes-Oxley Act of 2002 (SOX) is to improve the quality of financial reporting. This study examines whether a relation exists between internal control quality and accounting conservatism, which is an important feature of high financial reporting quality. Using a sample of firms which disclose material weaknesses (MWs) in internal control under SOX, we find that firms with MWs exhibit less accounting conservatism than firms with no such weaknesses. However, firms that disclose MWs andwhose auditors subsequently confirm the remediation of these weaknesses exhibit more conservative accounting earnings than firms that continue to have MWs. We also find that the internal control reporting requirements have a disciplining effect on firms’ financial reporting. Specifically, firms with MWs exhibit more conservative earnings after the disclosure of such weaknesses, regardless of whether or not these weaknesses are remediated. Overall, our results show that the quality of internal control affects accounting conservatism and underscore the importance of the internal control reporting requirements in enhancing the quality of financial reporting.

Key words: internal control conservatism disclosure;