上市公司压力对审计独立性影响的分类研究

发布时间：2019-05-16 09:42

【摘要】：本文按照利益动机、经济制衡力和各方力量对比将上市公司审计分为三类:上市公司强势类、势均力敌类、审计者强势类。审计独立性反映了不同力量的制衡。来自上市公司的压力是影响审计独立性的重要负面因素。中小股东和法律、经济等制度对增强审计独立性有一定的作用,但是在目前环境中这种作用还不大。要改变影响审计独立性的力量对比,必须要加强对中小股东利益的保护,同时改善法律、经济环境。
[Abstract]:In this paper, the audit of listed companies is divided into three categories according to the comparison of interest motivation, economic balance force and the power of all parties: the strong category of listed companies, the equal force category, and the strong category of auditors. Audit independence reflects the checks and balances of different forces. The pressure from listed companies is an important negative factor affecting audit independence. Minority shareholders and legal, economic and other systems play a certain role in strengthening audit independence, but in the current environment, this role is not enough. In order to change the power contrast that affects the independence of audit, it is necessary to strengthen the protection of the interests of minority shareholders and improve the legal and economic environment.
【作者单位】： 暨南大学管理学院 暨南大学管理学院 暨南大学管理学院
【分类号】：F239.4;F832.51
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本文编号：2478197