【摘要】 以2014—2016年发生财务报表重述的沪深主板A股上市公司为基础,确定内部控制存在缺陷的上市公司样本,依据上市公司是否在自评报告中披露内部控制缺陷信息,从外部监管和公司治理两个维度分析了内部控制缺陷信息"动机选择"的影响因素。研究发现:事务所规模大、监事会规模大、财务风险大的上市公司更倾向于主动披露内部控制缺陷信息,而企业规模大、发生事务所变更、总经理和董事长两职合一的上市公司更倾向于隐瞒内部控制缺陷信息。更多还原

【Abstract】 Based on the A-share listed companies during the 2014—2016 on the main board of Shanghai and Shenzhen that have been restated in the financial statements,this paper determined the sample of listed companies with defects in internal control. According to whether the listed company disclosed the internal control defect information in the self-evaluation report,this paper analyzed the influencing factors of "motivation selection " of internal control defect information from two dimensions: external supervision and corporate governance. It is found that the listed companies with big accounting firms,large board of supervisors and large financial risks tend to disclose internal control defect information actively,while the listed companies with large size,accounting firm changes and the combination of general manager and chairman tend to conceal internal control defect information.更多还原