依托上市公司经验数据的审计质量影响因素研究  

Influencing Factors of Audit Quality:An Analysis Based on Empirical Data of Listed Companies

作　　者：李贺[1] LI He(Higher Vocational School,Dalian University of Finance and Economics,Dalian 116622,China)

机构地区：[1]大连财经学院高职学院,辽宁大连116622

出　　处：《辽东学院学报（社会科学版）》2021年第4期48-54,共7页Journal of Liaodong University：Social Science Edition

摘　　要：为提高企业审计质量并切实保障财务信息使用者的权益,从主、客体及外部环境因素对审计质量的影响提出5个假设,确定解释变量并构建Logistic回归模型,对2017年至2019年上市公司相关数据进行分析。实证结果表明:经营杠杆系数、资产负债率、财务杠杆系数、是否为四大会计师事务所、事务所规模与审计质量呈现正向相关性(P<0.05),而资产总额和净利润与审计质量呈现负向相关性(P>0.05)。In order to improve the audit quality of enterprises and effectively protect the interests of financial information users,the author put forward five influencing factors such as firm size,audit fees and audit quality theoretical assumptions,by which the explanatory variables and constructs Logistic regression model was built.The relevant data of listed companies from 2017 to 2019 were analyzed with the model.The results showed that the operating leverage coefficient,asset-liability ratio,financial leverage coefficient,the audit firm brand influence and size were positively correlated with the audit opinion type(P<0.05),while the total assets and net profit were negatively correlated with the audit opinion type(P>0.05).

关 键 词：审计质量 上市公司 影响因素 回归模型 

分 类 号：F239.4[经济管理—会计学]