摘要
以2000~2009年涉及财务舞弊的上市公司为样本,在定义并衡量审计风险识别的基础上,检验了会计师事务所的特征和上市公司治理状况对审计风险识别的影响。在进行单方面因素考察时,只有公司治理因素对审计风险恰当识别有显著影响,其中,国有控股性质、两职合一分别与审计风险恰当识别负相关和正相关;在进行综合考察时,公司治理因素对审计风险识别的影响效果会在一定程度上发生变化。
This paper takes the listed companies involving financial fraud during the year 2000-2009 as the research objects.On the basis of defining and measuring audit risk identification,the authors test the respective influence and mutual influence on audit risk identification from the features of audit subject（i.e.accounting firms） and corporate governance of audit object（i.e.audited listed companies）.The results indicate that,when considering single factor,only the factor of corporate governance has significant influence on audit risk identification.There exists a negative correlation between state-owned controlling stake properties and appropriate audit risk identification,and a positive correlation between multi-position and appropriate audit risk identification.When considering both factors,the factor of accounting firm features would change the influence from the factor of corporate governance to some degree.
出处
《山西财经大学学报》
CSSCI
北大核心
2012年第2期115-124,共10页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金资助项目(71132001
70972086
71172068)
国家社会科学基金重大招标课题子课题(10zd&035)
教育部人文社会科学重点研究基地重大项目(10JJD630002)
关键词
审计风险识别
会计师事务所
公司治理
审计质量
audit risk identification
accounting firms
corporate governance
audit quality
