| 政府干预、社会资本与审计需求 ——中国上市公司的经验研究 |
| |
| 引用本文： | 黄新建,严虹,唐良霞.政府干预、社会资本与审计需求 ——中国上市公司的经验研究[J].重庆大学学报(社会科学版),2012,18(6):24-28. |
| |
| 作者姓名： | 黄新建 严虹 唐良霞 |
| |
| 作者单位： | 重庆大学经济与工商管理学院,重庆,400044 |
| |
| 基金项目： | 国家社会科学基金项目"具有政府背景的高管对企业投资低效率行为的影响及治理机制研究" |
| |
| 摘 要： | 文章通过实证的方式检验了上市公司政府干预、社会资本与审计需求之间的关系.研究发现转轨经济下政府干预严重的地区,审计质量降低;对国有企业进一步研究发现,如果地方社会资本更高,其所在地的国有企业高质量的审计则会被减弱.
|
| 关 键 词： | 政府干预 社会资本 审计需求 |
Government Intervention, Social Capital and Audit Demand:Empirical Evidence from the Chinese Listed Companies |
| |
| HUANG Xinjian,YAN Hong and TANG Liangxia.Government Intervention, Social Capital and Audit Demand:Empirical Evidence from the Chinese Listed Companies[J].Journal of Chongqing University(Social Sciences Edition),2012,18(6):24-28. |
| |
| Authors: | HUANG Xinjian YAN Hong and TANG Liangxia |
| |
| Institution: | School of Economics and Business Administration, Chongqing University, Chongqing 400044, P.R. China;School of Economics and Business Administration, Chongqing University, Chongqing 400044, P.R. China;School of Economics and Business Administration, Chongqing University, Chongqing 400044, P.R. China |
| |
| Abstract: | This article examines the relationship among the government intervention, social capital and audit demand through empirical test. The study finds audit quality declines if government intervention is serious under the background of transition economy; the further research for the state-owned enterprises shows the quality of audit will be reduced in high social capital. This will make contribution to improving audit quality and building a harmonious society. |
| |
| Keywords: | government intervention social capital audit demand |
| 本文献已被 万方数据 等数据库收录！ |
| 点击此处可从《重庆大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《重庆大学学报(社会科学版)》下载免费的PDF全文 |
