后薩班斯時(shí)代的內(nèi)部控制缺陷報(bào)告審計(jì)人員與公司治理的作用【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文出處InternationalJournalofAuditing外文作者GopalV.KrishnanGnanakumarVisvanathan原文：原文：ReptingInternalControlDeficienciesinthePostSarbanesOxleyEra:TheRoleofAuditsCpateGovernanceThisstudyaddressestheroleofauditcomm

2、itteesauditsinthereptingofinternalcontroldeficienciesafterthepassageoftheSarbanesOxleyAct(SOX).Wefindthatahighernumberofmeetingsoftheauditcommitteelesserproptionof‘financialexperts’intheauditcommitteemeauditchangesacteri

3、zefirmsthatreptweaknessesintheirinternalcontrolscomparedtofirmswithnoweaknesses.Prirestatementsoffinancialstatementsarealsohigherffirmsthatreptweaknessesininternalcontrols.Theseresultsobtainaftercontrollingfavarietyoffir

4、macteristicssuchascomplexityofoperationsprofitabilitygrowth.Ourresultsunderscetheimptanceofgovernanceacteristicsbeyondgeneralfirmacteristicsinexaminingthereptingofinternalcontrolweaknesses.SUMMARYTheSarbanesOxleyActenact

5、edsignificantregulationsconcerningcpategovernancefinancialreptingincludingthereptingofinternalcontroldeficiencies.Thispaperprovidesanassessmentoftheroleoftwokeyplayersnamelyauditcommitteesauditsinthereptingofinternalcont

6、roldeficiencies.Bothcpategovernancetheroleofexternalauditshavereceivedconsiderablecriticalattentionconsequenttoreptedaccountingscalsatseveralfirms.Thequalityofgovernancetheexternalauditsarelikelytoplayimptantrolesinmaint

7、aininggoodinternalcontrolsthatarecriticaltotheintegrityoffinancialrepting.Weexamineasampleoffirmsthatreptedinternalcontroldeficienciessuggeststhatfuturestudieshavetoexamineattributesofgovernanceotherthansizeofauditcommit

8、teethenumberofindependentdirectsbecausethechangesbroughtaboutbySOXessentiallycreateunifmityinthesevariables.Ourfindingthatfirmsthatreptinternalcontroldeficiencieshavelesserproptionoffinancialexpertssuggeststhattheroleofe

9、xpertiseisbetterexaminedbydefiningitasaproptionratherthanasadummyvariableasdoneinmanyauditingstudies.Finallywehighlighttheroleofprirestatementsinaddressingfirmsthatreptweakinternalcontrolsasrestatementsoccurmefthesefirms

10、therestatementshaveasignificantimpactinalteringgovernancestructures.HYPOTHESISDEVELOPMENTTheroleofauditcommitteesindevelopingmaintainingsoundinternalcontrolshasbeendemonstratedbyseveralstudies(BRC1999DeZot1997Carcelloeta

11、l.2002).Pristudieshavealsoexaminedthebroaderroleofauditcommitteeswithrespecttoearningsmanipulationrestatements(Klein2002Abbottetal.2004).J.Krishnan(2005)hypothesizesthatfirmsthatreptinternalcontroldeficienciesinthepreSOX

12、periodhaveauditcommitteesthataresmallerlessindependenthavelesserexpertisecomparedtofirmsthatdonotreptdeficiencies.PritoSOXdecisionsoncompositionoftheauditcommitteesuchasnumberofdirectsproptionofindependentdirectswerefthe

13、mostpartvoluntarilymadebycompanies.UnderSOXauditcommittees’rolehasbeensubstantiallystrengthenedspecificrequirementsonthecompositionofthecommitteeshavebeenproposed.Fexamplealldirectsservingontheauditcommitteesareexpectedt

14、obe‘independent’directscompaniesshoulddiscloseiftheyhaveatleastonecommitteememberwhoqualifiesasa‘financialexpert’(SEC2003).TheNewYkAmericanNASDAQstockexchangeshaveadoptednewrulesflistingpurposesthatrequireatleastthreedir

15、ectsinauditcommitteesthatatleastonememberofthecommitteebea‘financialexpert’(NYSERule303ANASDAQRule4350(d)(2))10Suchregulatychangesimplythatcompaniesarelikelytohaveagreatdealofsimilarityinthe‘composition’oftheirauditcommi