西安石油大学学报（社会科学版）2016，Vol.25Issue(1)：39-46,8.
影响我国沪市A股上市公司内部控制有效性因素分析——基于公司高管背景及外部审计的实证分析
A Study on the Factors Affecting Internal Control Efficiency of Shanghai Stock Exchange A-share Companies—An Empirical Analysis Based on Executives Background and External Audit
段晓琛1
作者信息
- 1. 西安石油大学 经济管理学院,陕西 西安 710065
- 折叠
摘要
Abstract
Withthe relative financial affairs and non - financial information of Shanghai non - financial a- share listed companies in 2014 as the research sample,an empirical analysis is carried out about the factors affecting the effectiveness of the internal control of listed companies from two aspects:high executives back-ground and external audit of listed companies. It is concluded that the effectiveness of the internal control in listed companies has some relevance to the background of high executives in listed company,to whether these companies hire 〞Top 10〞 accounting firms in our country as well as whether to audit theinternal control self -assessment report of listed companies. This conclusion provides new reference basis for improving the effective-ness ofcompany internal control and promoting further related studies.关键词
内部控制/高管背景/外部审计/公司绩效Key words
internal control/executives background/external audit/company performance分类
管理科学引用本文复制引用
段晓琛..影响我国沪市A股上市公司内部控制有效性因素分析——基于公司高管背景及外部审计的实证分析[J].西安石油大学学报（社会科学版）,2016,25(1):39-46,8.
