审计、信息透明度与银行贷款利率  

Audit,Information Transparency and Bank Loan Interest Rate

作　　者：胡奕明[1] 唐松莲[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,邮政编码200052

出　　处：《审计研究》2007年第6期74-84,73,共12页Auditing Research

基　　金：国家自然科学基金(批准号70472078)"债权管束与会计信息有效需求";教育部留学回国科研启动基金(教外司留[2005]383号)的阶段性成果

摘　　要：审计在银行贷款利率的决定过程中是否具有价值呢?本文通过考察银行贷款利率与借款企业的审计特征(审计意见和审计师规模)和信息透明度之间的关系来进行分析。我们发现,银行的贷款利率无论长期还是短期都与借款企业的审计特征(审计意见和审计师规模)有关,而与信息透明度之间的关系并不明显。说明审计在银行贷款利率的决定过程中能发挥一定的作用。Whether audit has value in the decision process of bank loan interest rate？ This study examines the relationship between bank loan＇s interest rates and the audit characteristics （including audit opinion and audit firm＇s size）, between bank loan＇ s interest rates and the information transparency of the enterprise. We find that the bank loan interest rates,no matter for long term or short term credits, are related to the audit characteristics （audit opinion and audit firm＇s firm）, but not related to the degree of information transparency. Further more,the effect of the audit on the loan interest decision differentiates in line with the degree of information transparency.

关 键 词：审计师规模 银行贷款利率 信息透明度 审计意见 

分 类 号：F239.6[经济管理—会计学]