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中文摘要：
基于自愿性内部控制鉴证报告，以沪深主板A股非金融类上市公司为研究样本，检验在中国资本市场信息披露环境下投资者是否对上市公司自愿性内部控制鉴证行为进行定价，并针对自愿披露正面内部控制鉴证信息的上市公司进一步探讨自愿性内部控制鉴证对权益资本成本的影响是否存在审计师声誉效应。研究发现：上市公司自愿性内部控制鉴证信息能够发挥信号功能，显著降低其权益资本成本，而审计师声誉在一定程度上为该信息质量提供了保证。
英文摘要：
Based on voluntary -financial listed companies in Sh internal control attestation reports, and by taking A -share non anghai and Shenzhen Stock Exchanges as research objects, the paper examines whether investors price the voluntary internal control attestation behaviors of listed companies in China＇ s environment of information disclosure. Besides, for companies which volun- tarily disclose positive internal control attestation information, the author further discusses whether the influence of voluntary internal control attestation on equity capital costs has auditor reputation effect. Research show that voluntary internal control attestation information can play a signal role to lower its cost of equity capital significantly, and auditor reputation provides information quality guarantee to a certain degree.
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