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Research on the Influence of External Audit Characteristics on Selective Disclosure of Internal Control Deficiencies

机译：外部审计特性对内部控制缺陷选择披露影响的研究

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摘要

Based on the A-share listed companies on the main board of Shanghai and Shenzhen during the 2014-2016, which have been restated in the financial reports, this paper selected the sample of listed companies with deficiencies in internal control. According to whether the listed company disclosed the internal control deficiencies in the self-evaluation report or not, this paper analyzes the influence of external audit characteristics on selective disclosure of internal control deficiencies. It is found that companies with large audit scale and longer audit tenure are less inclined to disclose internal control deficiencies selectively, and the change of audit firm and non-standard audit opinion of financial report can restrain the selective disclosure of internal control deficiencies.
机译：根据2014 - 2016年上海和深圳主委员会的A股上市公司，该文件已在财务报告中重申，本文选择了内部控制缺陷的上市公司的样本。根据上市公司是否披露自我评估报告中的内部控制缺陷，本文分析了外部审计特征对内部控制缺陷选择披露的影响。有人发现，具有较大审计规模和更长的审计任期的公司倾向于倾向于选择性地披露内部控制缺陷，以及财务报告的审计公司和非标准审计意见的变化可以抑制内部控制缺陷的选择性披露。

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