摘要
最近的研究认为,中国的ROE代表了上市公司的会计信息风险和业绩风险。文章分别使用上市公司违规数据和ROE所代表的风险因素作为重大错报风险的替代变量,通过对2001年到2005年在上海和深圳证券交易所上市交易的A股公司数据的检验,得出了一些公司治理特征与审计重大错报风险相关性的有关证据。
Recent study maintains that China＇s ROE represents listed companies＇ accounting information risks and performance risks which make the use of the dishonest data of listed companies and risks factors represented by ROE respectively as the substitute variant risk of material misstatement. Through the data of A share of the listed companies in Shanghai and Shenzhen stock exchange markets from 2001 to 2005, this paper examines the relationship between corporation governance characteristics and audit risk of material mis-statement, and finds relevant evidence.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第2期102-108,共7页
Journal of Audit & Economics
关键词
上市公司
公司治理
重大错报风险
listed companies
corporate governance
risk of material misstatement
