内部审计报告关系:锚定和文化路径理论架构  

On the Relationship of Internal Audit Report:A Theoretical Framework of Anchor and Cultural Path

作　　者：陈艳娇[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京210029

出　　处：《现代财经（天津财经大学学报）》2012年第12期94-102,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：江苏省教育厅2010年度高校哲学社会科学研究基金项目(2010SJB630044);江苏省高校哲学社会科学重点研究基地重大招标项目(苏教社政〈2010〉2号)

摘　　要：内部审计报告关系表现为多样化,但迄今为止的研究并没有对其多样化的原因有一个较为清晰的理论解释。本文构建锚定路径和文化路径理论框架来解释内部审计报告关系多样化问题。通过运用区位商和赫芬达指数验证了内部审计报告关系在行业、规模、地区表现出一定的集聚性,锚定路径是起作用的。认为锚定路径和文化路径既可独立发挥作用,也可以交叉发挥作用。在多数情形下,锚定路径发挥作用的情形可能较多。Internal audit report relation is diversified. What is the reason？ In this paper, I estab- lish a theoretical framework of anchor path and cultural path to explain the diversification of internal audit subjecting relation, and adopt location quotient and Herfindahl index to testify if anchor path does exist. The result shows that internal audit report relation is represented by relative gathering, moderate agglomeration, a high degree of concentration from the perspectives of regions, industry and scale. From the perspective of regions, agglomeration relations does not make any effect. From the perspective of industry, only manufacturing industry occurs agglomeration of some report rela- tions. From the perspective of scale, there is an obvious agglomeration relations. Thus, we can conclude that anchor path does function in the relationship of internal audit report.

关 键 词：内部审计报告关系 锚定路径 文化路径 区位商 赫芬达指数 

分 类 号：F239.45[经济管理—会计学]