我国上市公司审计质量影响因素的实证分析

以2005年我国上市公司数据为样本，选取指标构建回归模型进行实证分析。结果显示，显著影响审计质量的主要因素集中在客户特征方面，例如财务风险和上年审计意见类型，而审计收费、独立董事人数等因素对审计质量没有显著的影响。

An Empirical Study on the Influencing Factors of Listed Companies' Audit Quality in China

On the basis of the domestic and international researches on the influencing factors of audit quality, this paper makes a systematical classification on these factors. China＇ s listed companies of year 2005 are chosen as sample data, select indicators to construct a model and make a regression for this empirical analysis. Some useful conclusions are ： the significant influencing factors of audit quality are mainly related to the characteristics of clients, such as financial risk and the type of audit opinion last year; the factors like audit fees and the number of independent directors have no significant impact on the audit quality.