独立审计师选择与公司治理特征研究——基于中国证券市场的经验证据被引量：38

Research on the Relationship Between the Selection of the Independent Auditor and Corporate Governance——evidence from the Chinese market

在线阅读下载PDF

导出

摘要随着后安然时代的到来,独立审计作为公司治理手段为实现公司治理而开展的观点得到更多的关注,然而独立审计是否具有公司治理之效,与哪些治理因素相关是我们所关注的问题,本研究在现有审计师选择研究的基础上以我国资本市场为背景,从独立审计师选择与公司治理的视角出发,较全面地探讨了独立审计与公司治理因素的相关性。研究表明独立审计师选择与治理因素之间总体上具有显著相关性,说明独立审计总体上具有了治理功效,可以起到外部治理机制作用。 In the post-Enron era, the independent audit is required to pay more attention to corporate governance. This paper focuses on the relationship between the selection of the independent auditor and corporate governance based on the Chinese market, in order to explain which factor has been considered during the course of the selection of the independent auditor,also how degree they influence this selection. In the conclusion,we find that there is positive relationship among the selection of the independent auditor and the structure of shareholder, the variable of the director-CEO, the ratio of the independent directors, leverage and the variable of the other stock market.

作者车宣呈

机构地区西南财经大学

出处《审计研究》 CSSCI 北大核心 2007年第2期61-68,共8页 Auditing Research

关键词独立审计师选择公司治理 independent auditor, selection, corporate governance

分类号 F239.4 [经济管理—会计学] F224 [经济管理—国民经济]

引文网络
相关文献

参考文献11

1孙铮,曹宇.股权结构与审计需求[J].审计研究,2004(3):7-14. 被引量：100
2吴溪.我国证券市场审计师变更的若干特征分析[J].中国注册会计师,2002(1):27-30. 被引量：23
3Chow,C. , 1982, "The Demand for External Auditing: Size,Debt, and Ownership Influences. "The Accounting Review(Vol. 57).
4De Angelo, 1981, "Auditor Size and Audit Quality. "Journal of Accounting and Economics(December).
5DeFond,M L. , 1992, "The Association between Changes in Client Firm Agency Cost s and Auditor Switching. "Auditing: A Journal of Practice & Theory(Vol. 11).
6Firth,M. & A. Smith, 1992, "Selection of Auditor Firms by Companies in the New Issue Market. "Applied Economics(Vol. 24).
7Francis,J R. & E P,. Wilson, 1988, "Auditor Changes: A Joint Test of Theories Relating to Agency Cost s and Auditor Differentiation. "The Accounting Review(Vol. 63).
8Hollis Ashbaugh & Terry D. Warfield, 2003, "Audits as a Corporate Governance Mechanism:Evidence from the German Market. "Journal of International Accounting Research.(Vol. 2).
9Jensen,M C. & W. H. Meckling,1976,"Theory of the Firm:Managerial Behavior, Agency Costs and Ownership Structure. "Journal of Financial Eeonomics(Vol. 3).
10Palmrose, 1988,"An Analysis of Auditor Litigation and Audit Service Quality. "The Accounting Review(Vol. 63).

二级参考文献10

1Chow, C & S Rice, 1982, "Qualified Audit Opinions and Auditor Switching. " The Accounting Review (April):591 -605.
2DeAngelo, L E , 1981, "Auditor Size and Quality. " Journal of Accounting and Economics (December) : 181 - 199.
3Dopuch, N & D A Simunic, 1982, "Competition in Auditing: An Assessment. " In Proceedings of the Fifth Symposium on Auditing Research: 401 - 450, University of Illinois, Urbana.
4Dye, R A, 1995, "Incorporation and the Audit Market. " Journal of Accounting and Economics 19:75- 114.
5Jensen,M C & W H Meckling, 1976, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure," Journal of Financal Economies 3(October):305- 360.
6Palmorse, Z. 1988, "An Analysis of Auditor Litigation and Audit Service Quality. " The Accounting Review 63:55 - 73.
7Watts, R L & J L, Zimmerman,1986, Positive Accounting Theory Englewood Cliffs Prentice - Hall.
8蒋义宏.“一个不容回避的问题—上市公司利润操纵的实证研究”[N].《中国证券报》,1998年3月19日、20日.
9刘峰,许菲.风险导向型审计·法律风险·审计质量──兼论“五大”在我国审计市场的行为[J].会计研究,2002(2):21-27. 被引量：257
10刘芍佳,孙霈,刘乃全.终极产权论、股权结构及公司绩效[J].经济研究,2003,38(4):51-62. 被引量：709