当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2015年
5期
18~25
,共null页
机构投资者 监事会 异常审计费用 审计质量
機構投資者 鑑事會 異常審計費用 審計質量
궤구투자자 감사회 이상심계비용 심계질량
institutional investors ;supervisory board;audit fees ;audit quality
从公司治理结构中抽调出以往研究较少的机构投资者持股比例和监事会人数作为变量,来研究公司治理结构与审计质量的关系。同时,又将异常审计费用变动率作为审计费用的替代指标来研究审计费用与审计质量之间的关系。文章选取了中国663家A股上市公司2006~2010年的数据,进行了回归分析,在实证研究的基础上得出了相关的结论：机构投资者持股比例与审计质量呈显著的U型关系;监事会人数与审计质量呈显著的负相关关系;异常审计费用变动率与审计质量呈显著负相关的关系。
從公司治理結構中抽調齣以往研究較少的機構投資者持股比例和鑑事會人數作為變量,來研究公司治理結構與審計質量的關繫。同時,又將異常審計費用變動率作為審計費用的替代指標來研究審計費用與審計質量之間的關繫。文章選取瞭中國663傢A股上市公司2006~2010年的數據,進行瞭迴歸分析,在實證研究的基礎上得齣瞭相關的結論：機構投資者持股比例與審計質量呈顯著的U型關繫;鑑事會人數與審計質量呈顯著的負相關關繫;異常審計費用變動率與審計質量呈顯著負相關的關繫。
종공사치리결구중추조출이왕연구교소적궤구투자자지고비례화감사회인수작위변량,래연구공사치리결구여심계질량적관계。동시,우장이상심계비용변동솔작위심계비용적체대지표래연구심계비용여심계질량지간적관계。문장선취료중국663가A고상시공사2006~2010년적수거,진행료회귀분석,재실증연구적기출상득출료상관적결론：궤구투자자지고비례여심계질량정현저적U형관계;감사회인수여심계질량정현저적부상관관계;이상심계비용변동솔여심계질량정현저부상관적관계。
The study employed regression analysis method and data of 663 listed companies in China from 2006 to 2010,taking Institutional In- vestor and Supervisory Board as the variables. It concentrated on the relationship between corporate governance structure and audit quality, audit fees and audit quality,and investigated the relationship between corporate governance structure and audit quality. The conclusions indicate that： （1）correlation between shareholding percentage of Institutional Investors and audit quality is U-shaped; （2）the number of supervisor in Supervisory Board is negatively related to audit quality; （3） abnormal audit fees change ratio is negatively related to audit quality. Meanwhile,this paper dis- cussed the relationship between audit fees and audit quality through abnormal audit fees change ratio. This paper also provides some adviees to im- prove audit quality and expects to make a significant contribution to the academic literature dealing with corporate governance structure, audit fees, audit quality, and also to help the audit firms and listed companies to find a way to promote their corporate governance and audit quality.
