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审计质量的提高是上市公司的利益相关者获得公司可靠信息的合理保证。本文通过选取2011年至2013年A股上市公司的经验数据,研究机构投资者持股、内部控制对审计质量的影响,并将盈余管理作为审计质量的代理变量,发现机构投资者持股的增加能够增强公司的盈余管理质量,内部控制在一定程度上也能提高盈余管理质量;根据内部控制质量水平,将样本划分为两个子样本,发现内部控制水平较高的样本中,两者存在互补效应,而在内部控制较弱的样本中,两者间的互补关系不显著。
The improvement of audit quality is a reasonable guarantee for the listed company’s stakeholders to obtain the reliable information of the company. This paper chooses the empirical data of A-share listed companies from 2011 to 2013 to study the impact of institutional investors ’shareholding and internal control on the audit quality, and uses earnings management as the proxy variable of audit quality, and finds the increase of institutional investors’ shareholding Which can enhance the quality of the company’s earnings management. Internal control can also improve the quality of earnings management. According to the quality level of internal control, the sample is divided into two sub-samples and found that there is a complementary effect between the samples with high internal control level , While in the samples with weaker internal control, the complementary relationship between them is not significant.