利益相关者对独立审计风险影响的实证研究  

The Fine Financial Management of Colleges and Universities Based on the Idea of Green Economy

作　　者：杨阳[1] YANG Yang(School of Business, Central South University, Changsha 410083)

机构地区：[1]中南大学商学院

出　　处：《财务与金融》2016年第5期58-65,共8页Accounting and Finance

摘　　要：论文以某商业银行2005-2010年的上市企业独立审计为样本,在理论模型上选取了涉险模型作为主要分析手段,从股东、政府、经营者、审计人、债权人、员工、供应商、顾客、社区等利益相关者对独立审计风险行为的影响进行了实证研究。根据审计风险的五级分类标准,介绍了离散时间涉险模型的分析框架,并在此框架下从实证的角度分析了股东等利益相关者对独立审计风险行为的影响。同时检验了公司可能利用审计人的特征即变更审计人、支付高额审计费用、大幅增加审计收费和支付高额非审计收费实现其风险行为。This paper took the independent audit of a listed commercial bank in 2005-2010 as sample, selecting connection model as the major analysis means in the theoretical model, and conducted an empirical study on the influence of the independent audit risk behavior from shareholders, government, operators, auditors, creditors, employees, suppliers, customers, communities and other stakeholders. According to the five categories of the audit risk standards, the paper introduced the analysis framework of discrete time survival model, and under such framework we studied the influence of shareholders and other stakeholders on independent audit risk behavior from the empirical perspective. This paper also examined that the company might achieve high-risk behavior by changing the characteristics of the auditor, paying high audit fees, a substantial increase in audit fees and non-audit fees paid to the auditor of the company.

关 键 词：利益相关者 独立审计风险 影响 

分 类 号：F239[经济管理—会计学]