【摘要】 本文利用沪市非金融业上市公司2003—2005年年度报告中自愿披露的内部控制信息相关数据,立足于公司特征和外部审计角度,针对上市公司自愿披露内部控制信息的决定因素进行了经验研究。研究发现:我国上市公司自愿披露内部控制信息的总体水平较差,但在2003—2005年间有逐年增加的趋势;上市公司是否自愿披露内部控制信息与是否在海外交叉上市、是否聘请"四大"进行外部审计、资产总规模、资产净利率、独立董事人数占董事总人数的百分比显著正相关,与外部审计意见类型显著负相关,与监事会规模、是否设立审计委员会以及样本年度正相关;在影响上市公司内部控制信息自愿披露的因素中,是否海外交叉上市、独立董事占董事总人数百分比和资产净利率是比较一致的显著因素,相对而言,外部审计尚未起到显著的促进作用。更多还原

【Abstract】 Based on annual reports of listed non-financial companies of Shanghai Stock Exchanges from 2003 to 2005,we explore the determinants of voluntary disclosure of internal control information mainly from the perspectives of corporate characters and external audit.The main findings are as follows:listed companies do not have strong motivations to provide internal control information voluntarily,but there is an increasing trend from 2003 to 2005;the factors having significantly positive correlations to the voluntary disclosure are overseas listing,having Big Four as external auditor,total asset,ROA,and percentage of independent directors,factor having significantly negative correlations is audit opinion,and factors having positive correlations are number of supervisors and having audit committee;the significant affecting factors to the voluntary disclosure behaviors are overseas listing,percentage of independent directors,and ROA,and external audits show no significant positive effects.更多还原