社会资本、政治关联与审计质量
发布时间：2019-01-23 13:47
【摘要】：本文选取2011-2015年A股上市公司为研究对象,构建回归模型对社会资本、政治关联与审计质量之间的关系进行验证。研究发现:社会资本水平与审计质量正向相关,社会资本水平较高的地区企业审计质量越高;企业的政治关联会影响审计质量,使审计质量下降;在审计质量对政治关联的敏感程度上,社会资本水平低的地区较社会资本水平高的地区更高。本文结论丰富了对审计质量的理论研究,为政府引导企业规范经营,提高审计质量提出建议和措施。
[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.
【作者单位】： 河套学院;
【基金】：2014年内蒙古自治区高等学校科学研究项目“财税政策促进县域经济发展的对策研究——以巴彦淖尔市为例”(项目编号:NJSY14322)的阶段性研究成果
【分类号】：D0;F239.4;F832.51
，
本文编号：2413835
[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.
【作者单位】： 河套学院;
【基金】：2014年内蒙古自治区高等学校科学研究项目“财税政策促进县域经济发展的对策研究——以巴彦淖尔市为例”(项目编号:NJSY14322)的阶段性研究成果
【分类号】：D0;F239.4;F832.51
，
本文编号：2413835
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