审计质量、内部控制与企业高质量发展
Audit Quality,Internal Control and High-Quality Development of Enterprises
王璇 1姚维玲1
作者信息
- 1. 青海大学财经学院,青海西宁,810000
- 折叠
摘要
高质量发展政策的提出对于企业从量到质的发展具有重大意义,内部控制和外部审计作为沟通企业和社会的桥梁,对企业高质量发展具有重要影响.选取 2015 年-2022 年A股上市企业数据为研究样本,实证检验审计质量对企业高质量发展的影响.研究结果表明,审计质量对企业高质量发展具有显著促进作用,经过稳健性检验和滞后性检验该结论依旧成立;调节效应发现,内部控制与审计质量能促进企业高质量发展;异质性分析发现,东部地区相较于中西部地区,审计质量更能显著促进企业的高质量发展.为促进企业高质量发展,政府应加强审计行业监管、完善审计规范标准;企业应健全内部控制制度、积极配合审计工作;审计机构应提升专业水平、强化自身独立性.
Abstract
The proposal of high-quality development policy is of great significance for shifting the development of enterpris-es from quantity to quality.Internal control and external audit,as bridges between enterprises and society,have an important impact on the high-quality development of enterprises.This study uses data of A-share listed companies from 2015 to 2022 as the research sample to empirically test the impact of audit quality on high-quality development.The results show that au-dit quality significantly promotes the high-quality development of enterprises,and this conclusion remains valid after robust-ness tests and lag tests.The moderating effect indicates that internal control and audit quality can enhance the high-quality development of enterprises.Heterogeneity analysis reveals that audit quality in eastern regions significantly promotes high-quality development of enterprises compared to central and western regions.To better promote the high-quality development of enterprises,the government should strengthen the supervision of the auditing industry and improve auditing standards;enter-prises should enhance internal control systems and actively cooperate with auditing efforts;and audit institutions should im-prove their professional standards and strengthen their independence.
关键词
审计质量/内部控制/企业高质量发展/全要素生产率Key words
Audit Quality/Internal Control/High-Quality Development of Enterprises/Total Factor Productivity引用本文复制引用
出版年
2024
NETL
NSTL
万方数据