公司治理与审计需求的相关性实证研究

发布时间：2018-05-16 08:28

本文选题：审计需求 + 公司治理　；参考：《江苏大学》2008年硕士论文

【摘要】： 近年来,随着中国资本市场的发展,人们越来越关注审计质量。国内外研究表明:公司治理是解决现代公司由于控制权和所有权分离所导致的代理问题的各种机制的总称;外部审计可以缓解上市公司内部代理冲突,是降低公司代理成本的一种手段;公司治理中的审计监督安排决定外部审计师的聘任权安排,所以外部审计是公司治理中的一部分;而提高审计质量最根本的途径是提高上市公司对高质量审计服务的自发需求。因此,研究影响审计质量的公司治理因素具有提高审计质量和提高公司治理水平的双重意义。本文首先进行了理论分析:对现有公司治理状况进行了分析,提出了公司治理分为三个方面——股权治理、董事会治理和监事会治理;其次分析了审计需求的六大理论,对公司治理与审计需求的理论联系进行了探讨;最后得出要提高审计质量就必须提高公司对高质量审计服务的自发需求的结论。以此理论为基础,本文从实证的角度,采取相关性检验、描述性分析及Logit回归等研究方法证明了影响审计需求的公司治理因素,得出以下结论:国有股、国有最终控制权人性质、境内法人股以及境外法人股与高质量审计需求显著负相关;内部职工股、股本变化、股权集中度和股权制衡度与高质量审计需求显著正相关;董事会会议次数和两职合一情况与审计需求显著负相关;董事会规模及独立董事比例与审计需求显著正相关;同时本文发现,审计委员会、监事会并没有发挥人们期望的对审计需求的治理效用,另外,管理层持股与审计需求正相关,但不显著,存在着悖论。在上述理论和实证结论的基础上,结合我国上市公司的实际状况,从促进对高质量审计服务的自发需求、提高审计质量的角度出发,本文提出了构建上市公司治理结构的相应政策建议。
[Abstract]:In recent years, with the development of Chinese capital market, people pay more and more attention to audit quality. Domestic and foreign studies show that corporate governance is the general name of various mechanisms to solve the agency problems caused by the separation of control and ownership in modern companies, and external audit can alleviate the internal agency conflicts of listed companies. The audit supervision arrangement in the corporate governance determines the appointment right arrangement of the external auditor, so the external audit is a part of the corporate governance. The most fundamental way to improve audit quality is to improve the spontaneous demand of high-quality audit services for listed companies. Therefore, it is of double significance to study the factors of corporate governance that affect the audit quality to improve the audit quality and improve the corporate governance level. Firstly, this paper has carried on the theoretical analysis: has carried on the analysis to the present corporate governance condition, proposed that the corporate governance is divided into three aspects: equity governance, board of directors governance and supervisory board governance; secondly, has analyzed the audit demand six theories, The theoretical connection between corporate governance and audit demand is discussed, and the conclusion is drawn that the spontaneous demand for high-quality audit services must be improved in order to improve audit quality. On the basis of this theory, this paper proves the factors of corporate governance that affect the audit demand by the methods of correlation test, descriptive analysis and Logit regression, and draws the following conclusions: State-owned shares, The nature of the ultimate control of the state, domestic and overseas legal personnel shares and high-quality audit demand significantly negative correlation, internal staff shares, equity changes, equity concentration and equity checks and balances are significantly positive correlation with high-quality audit demand; The number of board meetings and the combination of two positions are negatively correlated with the audit demand; the size of the board and the proportion of independent directors are positively correlated with the audit demand; at the same time, this paper finds that the audit committee, The Board of Supervisors did not give full play to the expected governance effect of audit demand. In addition, the managerial shareholding is positively related to audit demand, but it is not significant, and there is a paradox. On the basis of the above theoretical and empirical conclusions, combined with the actual situation of listed companies in China, from the perspective of promoting the spontaneous demand for high-quality audit services and improving audit quality, This article has proposed the corresponding policy suggestion which constructs the listed company's governance structure.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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