دانلود مقاله کیفیت کنترل داخلی و قابلیت مقایسه اطلاعات حسابداری
چکیده
مقدمه
توسعه فرضیه
طرح پژوهش
تحلیل تجربی
نتیجه گیری
منابع
Abstract
Introduction
Hypothesis development
Research design
Empirical analysis
Conclusion
References
چکیده
در سال‌های اخیر، موارد کلاهبرداری مالی شرکت‌های چینی به طور مکرر اتفاق می‌افتد که به طور گسترده توسط جامعه نگران شده است. بیشتر رویدادهای تقلب مالی به گونه ای اتفاق می افتد که افشای صورت های مالی درست نیست و اطلاعات حسابداری قابل مقایسه نیست. به عنوان کلید موفقیت یا شکست حاکمیت شرکتی، کیفیت کنترل داخلی می تواند از وقوع معاملات با اشخاص وابسته، به ویژه معاملات غیرعادی با اشخاص وابسته، جلوگیری کند و به طور موثر بر صحت افشای صورت های مالی و قابلیت مقایسه اطلاعات حسابداری تأثیر بگذارد. با این حال، تحقیقات موجود هنوز کیفیت کنترل داخلی، معاملات غیرعادی اشخاص مرتبط و قابلیت مقایسه اطلاعات حسابداری را با هم ترکیب نکرده اند. بنابراین، ما تأثیر کیفیت کنترل داخلی را بر قابلیت مقایسه اطلاعات حسابداری و معاملات اشخاص مرتبط بررسی می کنیم. از طریق یک مطالعه تجربی شرکت‌های پذیرفته شده در بورس‌های شانگهای و شنژن از سال 2015 تا 2019، متوجه شدیم که مقیاس معاملات اشخاص وابسته، به‌ویژه مقیاس معاملات غیرعادی اشخاص وابسته، به قابلیت مقایسه اطلاعات حسابداری آسیب می‌زند، در حالی که کیفیت کنترل داخلی تأثیر مثبتی بر قابلیت مقایسه اطلاعات حسابداری دارد. هرچه کیفیت کنترل داخلی بهتر باشد، اثر بازدارنده قوی‌تر است که معاملات غیرعادی با اشخاص مرتبط به طور منفی با قابلیت مقایسه اطلاعات حسابداری مرتبط است. در مقایسه با شرکت‌های خصوصی، کیفیت کنترل داخلی شرکت‌های دولتی اثر بازدارنده قوی‌تری بر معاملات غیرعادی اشخاص وابسته و قابلیت مقایسه اطلاعات حسابداری دارد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
In recent years, the financial fraud cases of Chinese listed companies happen frequently, which has been widely concerned by society. Most financial fraud incidents occur in ways that the disclosure of financial statements is not true, and accounting information is not comparable. As the key to the success or failure of corporate governance, internal control quality can restrain the occurrence of related party transactions, especially abnormal related party transactions, and effectively affect the authenticity of financial statements disclosure and the accounting information comparability. However, the existing researches have not yet combined the internal control quality, abnormal related party transactions, and accounting information comparability. Therefore, we explore the influence of internal control quality on the accounting information comparability and related party transactions. Through an empirical study of A-share listed companies in Shanghai and Shenzhen stock exchanges from 2015 to 2019, we find that the scale of related party transactions, especially the scale of abnormal related party transactions, hurts the accounting information comparability, while internal control quality has a positive influence on accounting information comparability. The better the internal control quality, the stronger the restraining effect the abnormal related party transactions is negatively related to the accounting information comparability. Compared with private enterprises, the internal control quality of state-owned enterprises has a stronger inhibiting effect on the abnormal related party transactions and accounting information comparability.
Introduction
In recent years, the financial fraud cases of Listed Companies in China occur frequently, from Zhangzidao scallop fleeing event to Hainan Airlines’s bankruptcy reorganization, from Luckin Coffee’s sales fraud to Fosun and other pharmaceutical companies being punished for illegally using cash. Most of the financial fraud cases occur in the form of untrue disclosure of financial statements, which is mostly due to the mutual agreement about a false related party transaction or change the normal and fair price of the transaction, resulting in the transfer of profits and risks among related parties [1], and the heterogeneous disclosure of accounting statements leads to the incompatibility or low accounting information comparability.
Conclusion
Based on the data of A-share Mainboard-Listed Companies in Shanghai and Shenzhen stock exchanges from 2015 to 2019, this study examines inhibiting effects on the negative relationship of internal control quality to abnormal related party transaction, and the impact on the different ownership property in the enterprises. It shows that the related party transactions, especially the abnormal related party transactions, harm the accounting information comparability. The internal control quality has a positive correlation with the accounting information comparability. The better the internal control quality, the stronger the moderating effect on the negative correlation between abnormal related party transactions and the accounting information comparability. Compared with the private enterprises, most of the state-owned listed companies are reformed from the original state-owned enterprises, the related party transactions are particularly prominent, and the internal control quality is higher. So, the internal control quality of state-owned enterprises has a stronger inhibiting effect on the abnormal related transactions and accounting information comparability. Therefore, enterprises should pay more attention to the abnormal related party transactions, focus on building an effective internal control system. Compared with state-owned enterprises, private enterprises should improve the internal control quality and strengthen internal control while reducing the scale of related party transactions, so as to further improve the accounting information comparability and reduce the risk of financial fraud, provide investors with high-quality financial reporting, and a fair and transparent investment environment.