內部控制報告和會計保守性[外文翻譯]
中文：5696字
英文：22233字


內部控制報告和會計保守性

瑪麗布魯克比林斯
紐約大學
萊斯利戴維斯霍德勒
印第安納大學


摘要: 2002年的薩班斯-奧克斯利法案是提高企業(yè)財務報告的質量的一個客觀的內部控制要求。本研究是調查內部控制質量和會計保守性之間是否存在關系,這對提高財務報告的質量有著重要的作用。在內部控制下，以一個公司為例，我們發(fā)現(xiàn)了內部控制的重大缺陷，與沒有這些弱點的公司相比展現(xiàn)了更少的會計保守性。隨后該公司披露證實了這些弱點，該公司具有更保守的會計盈余。我們還發(fā)現(xiàn),內部控制報告要求對公司的財務報告有一個規(guī)范作用。確切地說,不論這些弱點是否被調整，被披露后公司都展現(xiàn)了更保守的會計收益?？偟膩碚f,我們的研究結果表明，內部控制報告的質量影響會計的保守性，因此，強調加強內部控制的重要性，提高企業(yè)財務報告的質量。

關鍵詞:內部控制 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;