外部审计师与卖方分析师相互影响及治理效应——一个文献综述

发布时间：2019-01-14 08:55

【摘要】：外部审计师与卖方分析师的研究多着墨于二者单维关联,及各自对其他公司治理机制的作用,而较少从公司内外部治理机制相互影响的整体框架出发,探究二者之间可能存在的多维关联与治理效应。为此,本文分析外部审计师与卖方分析师在公司治理中的角色定位及其作为外部治理机制发挥的多重作用,构筑外部治理环境中二者彼此相互影响的声誉压力、信息披露、质量保障和决策干扰等四条关联路径,以及二者经由内部治理机制互动形成的外部监督、业绩压力、盈余规正和替代效应等四条关联路径,期望为治理机制之间多维关联及其公司治理效应研究提供一种分析范式。
[Abstract]:The studies of external auditors and seller analysts focus on their one-dimensional correlation and their respective roles on other corporate governance mechanisms, but less on the overall framework of internal and external corporate governance mechanisms. Explore the possible multidimensional relationship between the two and governance effects. Therefore, this paper analyzes the roles of external auditors and seller analysts in corporate governance and their multiple roles as external governance mechanisms, and constructs the reputation pressure that the two affect each other in the external governance environment, and the disclosure of information. There are four related paths of quality assurance and decision interference, as well as four related paths, which are external supervision, performance pressure, earnings correction and substitution effect, which are formed through the interaction of internal governance mechanism. It is expected to provide an analytical paradigm for the study of the multidimensional relationship between governance mechanisms and their corporate governance effects.
【作者单位】：北京理工大学管理与经济学院;
【基金】：国家自然科学基金(项目批准号:71672009;71372016) 教育部博士学科点专项科研基金(项目批准号:201311010053)的资助
【分类号】：F239.2

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