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中文摘要：
本文从一个较为新颖的税收视角探讨了内部控制的经济后果，研究发现，内部控制质量与公司税负负相关，随着内控质量的提高，公司税负显著下降；相对于内控较差组公司，内控较好组公司有更低的实际税负；相对于未披露内控鉴证报告的公司，披露鉴证报告的公司实际税负更低；在控制了其他相关因素后，内部控制与公司税负之间的关系并未发生实质性变化。这些结果表明，内部控制可对企业的税收经营活动产生积极影响，从而提升企业价值。
英文摘要：
This paper explores the economic consequences of internal control from a relatively new perspective of tax. We find that the relation between internal control quality and corporate effective tax rate is significantly negative; effective tax rates decrease significantly with the improvement of internal control quality; firms with weak internal control have higher effective tax rates than the firms with better internal control; firms are not vol- untarily disclosing internal control attestation reports have higher effective tax rates. All these results suggest that internal control plays a positive role in tax business activities, and thereby helps to enhance finn value.
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Internal Control Disclosure, Firm Over-investment, and Financial Crisis: Evidence from Chinese Liste
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