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内部控制审计报告的信息含量是指公开披露的内部控制审计意见对信息用户决策产生影响的程度,这种影响主要反映在资本市场的股票价格上。文章考察了自2010年《企业内部控制配套指引》出台以来的三年时间内,内部控制审计报告的决策可用性。通过内部控制审计报告的产品属性、供求分析以及实证研究发现:2012—2014年的内部控制审计报告整体不具有信息含量,但内部控制审计报告的信息含量逐年递增。进一步细分样本发现:自愿披露的内部控制审计意见比强制披露的内部控制审计意见更具有信息含量。
The information content of the internal control audit report refers to the extent to which the publicly disclosed internal control audit opinion has an impact on the decision-making of the information user. The impact is mainly reflected in the stock price in the capital market. The article examines the decision-making availability of the internal control audit report within three years since the introduction of the “Guide for Supporting Enterprise Internal Control” in 2010. According to the product attributes, supply and demand analysis and empirical research of the internal control audit report, the internal control audit report of 2012-2014 does not have the information content as a whole, but the information content of the internal control audit report increases year by year. Further subdividing the sample found that: the internal control audit opinion voluntarily disclosed is more informative than the internal control audit opinion compulsorily disclosed.