市场结构视角下证券业审计独立性缺失研究
发布时间：2019-07-03 15:30
【摘要】：本文用规范分析方法,从审计市场结构角度,论证在不同的市场结构变量下独立性的缺失程度;然后构建博弈模型分析研究影响审计独立性和导致上市公司舞弊的相关因素;并对我国证券审计市场发生的政府诱导性合并重组进行了分析,进而提出为增强审计独立性应选择的有效市场结构及相关政策建议。
[Abstract]:This paper uses normative analysis method to demonstrate the degree of lack of independence under different market structure variables from the perspective of audit market structure, and then constructs a game model to analyze the related factors that affect audit independence and lead to fraud of listed companies. This paper also analyzes the government-induced merger and reorganization in China's securities audit market, and then puts forward the effective market structure and related policy suggestions that should be selected in order to enhance the independence of audit.
【作者单位】： 中国人民银行上海总部;
【分类号】：F239.4
[Abstract]:This paper uses normative analysis method to demonstrate the degree of lack of independence under different market structure variables from the perspective of audit market structure, and then constructs a game model to analyze the related factors that affect audit independence and lead to fraud of listed companies. This paper also analyzes the government-induced merger and reorganization in China's securities audit market, and then puts forward the effective market structure and related policy suggestions that should be selected in order to enhance the independence of audit.
【作者单位】： 中国人民银行上海总部;
【分类号】：F239.4
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