| | | | | 公司治理特征与审计重大错报风险——来自中国证券市场的经验证据 | | | 路云峰;刘国常 | | | 最近的研究认为,中国的ROE代表了上市公司的会计信息风险和业绩风险。文章分别使用上市公司违规数据和ROE所代表的风险因素作为重大错报风险的替代变量,通过对2001年到2005年在上海和深圳证券交易所上市交易的A股公司数据的检验,得出了一些公司治理特征与审计重大错报风险相关性的有关证据。
【作者单位】：暨南大学管理学院 广东广州510632
【关键词】：上市公司;公司治理;重大错报风险
【分类号】：F276.6;F239.4
【DOI】：CNKI:SUN:SJYJ.0.2008-02-021
【正文快照】：
一、研究的背景和意义随着企业所有权与经营权的分离,公司治理日益成为降低委托代理成本、提高企业绩效的重要制度设计;而独立审计既是上市公司外部公司治理机制的有机组成部分,又是证券市场上会计信息质量的保障机制之一,它对于提高证券市场的运行效率有着重要意义。审计师作 | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Companies' Governance Characteristics and Audit Risk of Material Misstatement:Evidence from the Listed Companies in China | | | LU Yun-feng;LIU Guo-chang(School of Management;Jinan University;Guangzhou 510632;China) | | | Recent study maintains that China's ROE represents listed companies' accounting information risks and performance risks which make the use of the dishonest data of listed companies and risks factors represented by ROE respectively as the substitute variant risk of material misstatement.Through the data of A share of the listed companies in Shanghai and Shenzhen stock exchange markets from 2001 to 2005,this paper examines the relationship between corporation governance characteristics and audit risk of material misstatement,and finds relevant evidence.
【Keyword】：listed companies;corporate governance;risk of material misstatement |
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