| 公司治理对审计师选择权的影响分析 |
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| 引用本文： | 刘桂良,,谢璟.公司治理对审计师选择权的影响分析[J].湖南大学学报(自然科学版),2011,38(8):88-92. |
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| 作者姓名： | 刘桂良 谢璟 |
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| 作者单位： | 1. 湖南大学工商管理学院,湖南长沙410082;湖南省风险导向审计研究基地,湖南长沙410082
2. 湖南大学工商管理学院,湖南长沙,410082 |
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| 基金项目： | 湖南省高校创新平台开放基金“上市公司小股东产权利益审计保护问题研究”(09K009); 湖南大学风险导向审计研究基地项目“大股东控制问题的审计治理研究”(2009kjxyyb001)阶段性成果 |
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| 摘 要： | 选择2003-2007年度209家发生财务舞弊的公司和5 436家未发生财务舞弊的公司,运用Logistic回归,检验了公司治理因素对审计师选择权的影响.结果表明:发生财务舞弊公司中,独立董事比例与高质量审计师选择呈倒“U”型关系;未发生财务舞弊公司中,股权集中度与高质量审计师需求呈倒“U”型关系.因此,建议赋以由独立...
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| 关 键 词： | 审计师选择权 公司治理 审计委员会 |
Effects of Corporate Governance on Option Right of Auditors |
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| LIU Gui-liang,XIE Jing.Effects of Corporate Governance on Option Right of Auditors[J].Journal of Hunan University(Naturnal Science),2011,38(8):88-92. |
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| Authors: | LIU Gui-liang XIE Jing |
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| Institution: | LIU Gui-liang1,2,XIE Jing1 (1.College of Business Administration,Hunan Univ,Changsha,Hunan 410082,China,2.Hunan Provincial Research Institute for Risk-oriented Auditing,China) |
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| Abstract: | Using Logistic regression,this article sampled 209 companies involved in fraud and 5436 ones not involved from 2003 to 2007,and checked the corporate governance factors that impact the selection of auditors.The results have shown that the relationship between the proportion of independent directors and the selection of high-quality auditors in fraud companies is inverse U shape and that in samples not involved in fraud the relationship between ownership concentration and the selection of high-quality audito... |
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| Keywords: | option right of auditors corporate governance auditing association |
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