内部控制重大缺陷认定和披露的差异及共识——基于注册会计师与管理层的准实验数据的研究

doi:10.16716/j.cnki.65-1030/f.2016.04.002

新疆财经 ›› 2016,Issue (4): 16-26.doi: 10.16716/j.cnki.65-1030/f.2016.04.002

内部控制重大缺陷认定和披露的差异及共识——基于注册会计师与管理层的准实验数据的研究

李宇立

新疆财经大学会计学院,新疆乌鲁木齐 830012

收稿日期:2016-05-16 出版日期:2016-08-25 发布日期:2020-12-01
作者简介:李宇立(1976-),女,教授,研究方向:组织治理与内部控制。
基金资助:
国家自然科学基金项目“基于文化分层视角的宗教寺院内部控制机理研究”(71362033);新疆维吾尔自治区普通高等学校人文社会科学重点研究基地重点项目“新疆上市公司内部控制审计研究”(050212B04);新疆财经大学科研创新团队项目“新疆上市公司核心竞争力涵养机制研究”(2013TD002)

Differences and Consensus of Internal Control Material Weakness Identification and Disclosure ——Quasi-experimental Evidences from CPA and Management

Li Yuli

Xinjiang University of Finance and Economics, Urumqi 830012,China

Received:2016-05-16 Online:2016-08-25 Published:2020-12-01

摘要/Abstract

摘要： 管理层和注册会计师两类评价主体在出具内部控制自我评价报告和审计报告时,对内部控制缺陷的认定构成双方博弈的焦点。内部控制缺陷认定的业内共识是博弈能力的重要体现。由于企业内部控制具有权变特征、管理层和注册会计师两类评价主体秉承的评价视角不同,以及不同企业的风险偏好和风险容忍度存在差异等,致使管理层和注册会计师这两类主体对内部控制能够提供的合理保证的程度的要求也就不同,进而使这两类主体在内部控制缺陷认定和披露过程中存在分歧。本文准实验证据显示,两类群体在“成本—效益”原则的认可、对内部控制之“内部”范围界限的划定以及对缺陷纠正行为的认可方面确实存在差异,而且两类群体内部既有共识也有分歧,但分歧具有调和的可能性。

关键词: 缺陷, 权变, 风险偏好, 合理保证, 差异

Abstract: Identification of internal control deficiencies is the focal point of the game between managers and CPAs. The consensus of opinion within group means the power in the game. Internal control has the characteristic of contingency, and the two groups have different evaluation philosophy, and risk appetite and risk tolerance are quite different among enterprises. Furthermore, the degree of required reasonable assurance which internal control can supply is not the same. Therefore, during the course of internal control material weakness identifying and disclosure, selective behavior between the two types of group shows obvious differences. Quasi-experimental evidences in this paper show that managers and CPAs have distinctive opinions on the recognition of the principle of “cost or benefit”, the delimitation of “internal”, and on the recognition of rectifying or amending behaviors to deficiencies. In both groups, consensus and differences are all exist, but the gaps have the probability to be narrowed.

Key words: Deficiency, Contingency, Risk Appetite, Reasonable Assurance, Differences

中图分类号:

F275

李宇立. 内部控制重大缺陷认定和披露的差异及共识——基于注册会计师与管理层的准实验数据的研究[J]. 新疆财经, 2016, (4): 16-26.

Li Yuli. Differences and Consensus of Internal Control Material Weakness Identification and Disclosure ——Quasi-experimental Evidences from CPA and Management[J]. Finance & Economics of Xinjiang, 2016, (4): 16-26.

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内部控制重大缺陷认定和披露的差异及共识——基于注册会计师与管理层的准实验数据的研究

Differences and Consensus of Internal Control Material Weakness Identification and Disclosure ——Quasi-experimental Evidences from CPA and Management

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