本文实证检验了“内部控制合理保证企业遵守适用的法律与法规“这一目标的实现效果,并考虑了法治环境的调节效应。研究表明:内部控制质量与公司违规概率及频率均显著负相关,即内部控制质量较高的企业更可能是守法的企业公民;而且,该效应在法治水平更低的地区更强,这意味着高质量的内部控制可在一定程度上弥补外在制度的不足。进一步发现,内部控制五大要素中仅内部环境要素与公司违规概率及频率显著负相关。本研究丰富了内部控制经济后果的相关研究,对监管当局和企业均具有重要的启示意义。This study has empirically studyed the result of a target in internal control,which underscores that inter nal control provides reasonable assurance on firm′s compliance on applicable laws and regulations.Results show that the quality of firm′s internal control is significantly and negatively associated with the probability and frequency of irregularity,indicating firms of high internal control quality are more likely to be law abiding Corporate Citizens.Further,this effect is more pronounced for firms located in provinces or districts where the level of ruling by law is relatively lower.This implies that effective internal control can contribute to making up the deficiency of macro institutions.Additional evidence suggests that among five internal control factors,only the quality of Internal Environment is significantly and negatively related to the probability and frequency of irregularity.This paper enri ches literature on internal control and has material implications for the authorities and firms.国家自然科学基金重点项目(项目批准号:71332008);国家自然科学基金青年项目(项目批准号:71302060)的资助; 教育部人文社会科学重点研究基地重大项目(项目批准号:10JJD630003)的阶段性成
