新三板企业审计质量与融资效率:声誉视角分析

发布时间：2018-04-20 12:35

  本文选题：新三板 + 会计师事务所声誉　； 参考：《北京交通大学学报(社会科学版)》2017年03期

【摘要】：以新三板企业为研究对象,以会计事务所声誉为视角,建立回归模型,论证会计师事务所审计质量与企业融资效率之间的相关性,结果表明:定增规模较小的企业其融资额度与企业是否由排名前五的事务所审计之间的关系在统计上不显著,定增规模较大的企业其融资额度与企业是否由前五会计事务所审计正相关,并在统计上显著。此外,企业融资额度与企业规模之间的相关性在统计上显著,企业规模越大,企业融资越高,该模型系数在统计上显著;企业融资额度与资产负债率、企业盈利能力之间的相关性在统计上显著,资产负债率越高、企业盈利能力越强,企业融资效率越低,该模型系数在统计上越显著。要提高企业融资效率,应保证财务信息审计质量,注重会计师事务所声誉,促进新三板市场会计信息有效传递。
[Abstract]:Taking the new three board enterprises as the research object and taking the reputation of accounting firms as the perspective, the regression model is established to demonstrate the correlation between the audit quality of the accounting firms and the enterprise financing efficiency. The results show that the relationship between the financing amount and the enterprise's audit of the top five firms is not statistically significant. In addition, the correlation between the amount of enterprise financing and the size of the enterprise is statistically significant. In addition, the correlation between enterprise financing amount and enterprise size is statistically significant, the larger the scale of the enterprise, the higher the enterprise financing, the coefficient of the model is statistically significant; the amount of enterprise financing and the assets of the enterprise are statistically significant. The correlation between debt ratio and enterprise profitability is statistically significant, the higher the asset liability ratio, the stronger the profitability of the enterprise, the lower the efficiency of the enterprise financing, the more significant the coefficient of the model is, the higher the financing efficiency of the enterprise, the quality of financial information audit should be guaranteed, the reputation of the accounting firm is emphasized, and the accounting letter of the new three board market should be promoted. The interest is transmitted effectively.

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本文编号：1777766