治理环境、政府控制和高质量审计需求
发布时间：2019-01-07 14:34
【摘要】： 本文采用夏立军、方轶强(2005)对政府的分类,根据上市公司披露的终极控制人数据,将上市公司细分为非政府控制、中央政府控制和地方政府控制这三种类型。同时,我们利用樊纲、王小鲁和朱恒鹏(2006)编制的中国各地区市场化进程数据及其子数据构建各地区公司治理环境指数。本文以2000年1月1日前上市的公司为样本,以2001到2006年为样本期间,考察了治理环境、政府控制与高质量审计需求的关系。研究发现,相对于非政府控制的上市公司,政府控制尤其是地方政府控制的公司对高质量审计的需求更低;良好的治理环境会促进公司对高质量审计的需求,而且这种正相关关系在政府尤其是地方政府控制的公司表现的更弱。
[Abstract]:Based on the classification of government by Xia Lijun and Fang Yiqiang (2005), according to the data of ultimate controller disclosed by listed companies, the listed companies are divided into three types: non-government control, central government control and local government control. At the same time, we use the data compiled by Fan Gang, Wang Xiaolu and Zhu Hengpeng (2006) to construct the regional corporate governance environment index. This paper takes the listed companies listed before January 1, 2000 as a sample, and from 2001 to 2006, examines the relationship among governance environment, government control and high quality audit demand. It is found that the demand for high quality audit is lower than that of non-government-controlled listed companies, especially those controlled by local governments. A good governance environment promotes the company's demand for high-quality audits, and this positive correlation is weaker in government, especially in local government- controlled firms.
【学位授予单位】：汕头大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.6;F239.22
本文编号：2403775
[Abstract]:Based on the classification of government by Xia Lijun and Fang Yiqiang (2005), according to the data of ultimate controller disclosed by listed companies, the listed companies are divided into three types: non-government control, central government control and local government control. At the same time, we use the data compiled by Fan Gang, Wang Xiaolu and Zhu Hengpeng (2006) to construct the regional corporate governance environment index. This paper takes the listed companies listed before January 1, 2000 as a sample, and from 2001 to 2006, examines the relationship among governance environment, government control and high quality audit demand. It is found that the demand for high quality audit is lower than that of non-government-controlled listed companies, especially those controlled by local governments. A good governance environment promotes the company's demand for high-quality audits, and this positive correlation is weaker in government, especially in local government- controlled firms.
【学位授予单位】：汕头大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.6;F239.22
【引证文献】
相关硕士学位论文 前1条
1 汪旭;政府审计绩效研究[D];兰州商学院;2011年
，本文编号：2403775
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