中文摘要
企业内部控制缺陷与会计信息失真的关系是现代企业管理研究中的重要议题，随着经济环境日益复杂化，内部控制的有效性对会计信息质量的影响愈发显著本研究旨在探讨企业内部控制缺陷如何导致会计信息失真，并分析其内在机制基于此，通过收集2015年至2022年间中国A股上市公司的相关数据，运用多元回归分析方法，从定量角度评估内部控制缺陷程度与会计信息失真水平之间的关联研究发现，内部控制缺陷越严重，企业的会计信息失真程度越高，且这一关系在不同规模和行业背景下具有显著一致性此外，进一步研究表明，外部审计质量和公司治理结构在一定程度上能够缓解这种负面影响本研究的创新点在于不仅验证了内部控制缺陷对会计信息失真的直接影响，还揭示了外部监督机制的调节作用，为完善企业内部控制体系提供了理论支持同时，研究结果对监管部门制定相关政策、提升会计信息透明度具有重要实践意义
关键词：内部控制缺陷；会计信息失真；外部审计质量
Abstract
The relationship between internal control deficiencies in enterprises and the distortion of accounting information is a critical topic in modern management research. As the economic environment becomes increasingly complex, the effectiveness of internal control has an increasingly significant impact on the quality of accounting information. This study aims to explore how internal control deficiencies lead to distortions in accounting information and analyze the underlying mechanisms. Based on this, by collecting relevant data from Chinese A-share listed companies between 2015 and 2022, a multiple regression analysis method was employed to quantitatively evaluate the association between the degree of internal control deficiencies and the level of accounting information distortion. The findings indicate that the more severe the internal control deficiencies, the higher the degree of accounting information distortion, with this relationship showing significant consistency across different scales and industry contexts. Furthermore, additional research reveals that external audit quality and corporate governance structures can, to some extent, mitigate these negative effects. The innovation of this study lies not only in verifying the direct impact of internal control deficiencies on accounting information distortion but also in uncovering the moderating role of external supervisory mechanisms, providing theoretical support for improving enterprise internal control systems. Simultaneously, the research results hold important practical implications for regulatory authorities in formulating relevant policies and enhancing the transparency of accounting information.
Key words：Internal Control Deficiency; Accounting Information Distortion; External Audit Quality
