影响我国上市公司审计质量的制度性因素及其度量方法

发布时间：2018-06-04 21:01

  本文选题：感知的审计质量 + 实际的审计质量　； 参考：《经济导刊》2008年Z1期

【摘要】：正影响审计质量制度性因素分析自1990年上海证券交易所成立以来,我国证券市场发生了一系列的上市公司财务丑闻案件,从深圳原野、琼民源、红光实业、东方锅炉到郑百文、银广夏、蓝田等不一而足,这些恶性事件在给广大投资者造成巨大损失的同时,也引发了我们对上市公司审计质量的关注。
[Abstract]:Analysis of Institutional factors affecting Audit quality; since the establishment of the Shanghai Stock Exchange in 1990, a series of financial scandals involving listed companies have occurred in China's securities market, ranging from Shenzhen Plains, Qiong Minyuan, Hongguang Industry, Dongfang Boiler to Zheng Baiwen. Silver Guangxia, Lantian and so on, these malignant events to the vast number of investors caused huge losses, but also triggered our attention to the quality of the audit of listed companies.
【作者单位】：
【分类号】：F239.4
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本文编号：1978814