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The impact of internal control, external assurance, and integrated reports on market value

机译：内部控制，外部保证和综合报告对市场价值的影响

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摘要

It is generally assumed that the credibility of a firm's disclosure is enhanced when there is an independent review. This is the basis for the requirement that an independent audit firm attest to the veracity of financial statements. With the passage of Sarbanes-Oxley, publicly-traded North American firms must include a statement about the quality of their internal control system in their financial statements. While the audit of the statements of financial position may be considered to pertain only to that information, the internal control system has a pervasive effect. Therefore, its audit may also impact systems not directly related to financial reporting. Integrated reports combine financial and non-financial information to provide an overall view of firm's performance. Using data from Compustat North America and GRI, this study shows a positive impact of internal control systems and integrated reports on market value.
机译：通常认为，进行独立审查后，公司披露的可信度会提高。这是要求独立审计公司证明财务报表真实性的基础。随着《萨班斯法案》（Sarbanes-Oxley）的通过，北美上市公司必须在财务报表中包含有关内部控制系统质量的声明。虽然对财务状况表的审计可能被认为仅与该信息有关，但内部控制制度具有普遍性。因此，其审计还可能影响与财务报告不直接相关的系统。集成的报告结合了财务和非财务信息，以提供公司绩效的总体视图。利用来自Compustat北美和GRI的数据，本研究显示了内部控制系统和综合报告对市场价值的积极影响。

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