【摘要】： 本文采用夏立軍、方軼強(qiáng)(2005)對(duì)政府的分類,根據(jù)上市公司披露的終極控制人數(shù)據(jù),將上市公司細(xì)分為非政府控制、中央政府控制和地方政府控制這三種類型。同時(shí),我們利用樊綱、王小魯和朱恒鵬(2006)編制的中國各地區(qū)市場(chǎng)化進(jìn)程數(shù)據(jù)及其子數(shù)據(jù)構(gòu)建各地區(qū)公司治理環(huán)境指數(shù)。本文以2000年1月1日前上市的公司為樣本,以2001到2006年為樣本期間,考察了治理環(huán)境、政府控制與高質(zhì)量審計(jì)需求的關(guān)系。研究發(fā)現(xiàn),相對(duì)于非政府控制的上市公司,政府控制尤其是地方政府控制的公司對(duì)高質(zhì)量審計(jì)的需求更低;良好的治理環(huán)境會(huì)促進(jìn)公司對(duì)高質(zhì)量審計(jì)的需求,而且這種正相關(guān)關(guān)系在政府尤其是地方政府控制的公司表現(xiàn)的更弱。
[Abstract]:Based on the classification of government by Xia Lijun and Fang Yiqiang (2005), according to the data of ultimate controller disclosed by listed companies, the listed companies are divided into three types: non-government control, central government control and local government control. At the same time, we use the data compiled by Fan Gang, Wang Xiaolu and Zhu Hengpeng (2006) to construct the regional corporate governance environment index. This paper takes the listed companies listed before January 1, 2000 as a sample, and from 2001 to 2006, examines the relationship among governance environment, government control and high quality audit demand. It is found that the demand for high quality audit is lower than that of non-government-controlled listed companies, especially those controlled by local governments. A good governance environment promotes the company's demand for high-quality audits, and this positive correlation is weaker in government, especially in local government- controlled firms.
【學(xué)位授予單位】：汕頭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F276.6;F239.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 汪旭;政府審計(jì)績(jī)效研究[D];蘭州商學(xué)院;2011年

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本文編號(hào)：2403775