【摘要】：本文選取2011-2015年A股上市公司為研究對(duì)象,構(gòu)建回歸模型對(duì)社會(huì)資本、政治關(guān)聯(lián)與審計(jì)質(zhì)量之間的關(guān)系進(jìn)行驗(yàn)證。研究發(fā)現(xiàn):社會(huì)資本水平與審計(jì)質(zhì)量正向相關(guān),社會(huì)資本水平較高的地區(qū)企業(yè)審計(jì)質(zhì)量越高;企業(yè)的政治關(guān)聯(lián)會(huì)影響審計(jì)質(zhì)量,使審計(jì)質(zhì)量下降;在審計(jì)質(zhì)量對(duì)政治關(guān)聯(lián)的敏感程度上,社會(huì)資本水平低的地區(qū)較社會(huì)資本水平高的地區(qū)更高。本文結(jié)論豐富了對(duì)審計(jì)質(zhì)量的理論研究,為政府引導(dǎo)企業(yè)規(guī)范經(jīng)營(yíng),提高審計(jì)質(zhì)量提出建議和措施。
[Abstract]:In this paper, A share listed companies from 2011-2015 are selected as the research object, and a regression model is constructed to verify the relationship among social capital, political association and audit quality. It is found that the level of social capital is positively related to the quality of audit, and the higher the level of social capital is, the higher the quality of audit is, the higher the level of social capital is, the higher the quality of audit is. In terms of the sensitivity of audit quality to political connection, the areas with low social capital level are higher than those with high social capital level. The conclusion of this paper enriches the theoretical research on audit quality, and puts forward some suggestions and measures for the government to guide enterprises to regulate operation and improve audit quality.
【作者單位】： 河套學(xué)院;
【基金】：2014年內(nèi)蒙古自治區(qū)高等學(xué)�？茖W(xué)研究項(xiàng)目“財(cái)稅政策促進(jìn)縣域經(jīng)濟(jì)發(fā)展的對(duì)策研究——以巴彥淖爾市為例”(項(xiàng)目編號(hào):NJSY14322)的階段性研究成果
【分類號(hào)】：D0;F239.4;F832.51
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本文編號(hào)：2413835