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为提高内部控制的有效性,日本逐步建立了“财务报告内部控制制度”(简称“J-SOX”)。在J-SOX正式施行前,许多上市公司委托会计师事务所提供咨询服务以构建和完善其内部控制体系。本文从积极回应J-SOX的视角研究日本财务报告内部控制与会计盈余质量的关系。研究表明,委托会计师事务所咨询服务来积极回应J-SOX的公司比没有委托会计师事务所咨询服务的公司在2003~2007年5年间具有较高的会计盈余质量。
In order to improve the effectiveness of internal control, Japan has gradually established the “Internal Control System for Financial Reporting” (“J-SOX”). Before the formal implementation of J-SOX, many listed companies commissioned accounting firms to provide consulting services to construct and perfect their internal control systems. This paper studies the relationship between the internal control of financial reports in Japan and the quality of accounting earnings from the perspective of positive response to J-SOX. Research shows that firms that commissioned accounting firms to respond positively to J-SOX had higher accounting earnings over the five-year period 2003-2007 than firms that did not commission accounting firms.