【作者】 李丹； 曹建新；

【Author】 Li Dan Cao Jianxin (College of Business Administration,South China University of Technology,Guangzhou 510640)

【机构】 华南理工大学工商管理学院；

【摘要】 本文以2003年深市上市的制造业企业为研究对象,首先采用因子分析法量化上市公司的内部人控制程度,然后对内部人控制程度与审计独立性进行偏相关分析,并运用二项Logistic回归分析建立回归方程。结果表明上市公司内部人控制程度与审计独立性呈显著的负相关关系,内部人控制程度越高的上市公司,主审事务所丧失独立性的可能性越高,验证了假设的正确性。因此,采取措施改善上市公司内部人控制程度,将有助于提高审计独立性。更多还原

【Abstract】 This paper makes research on the manufacturing firms of the listed companies in Shenzhen Stock Exchange in 2003.We apply factor analysis to quantify the insider control degree firstly,and then the relation of insider control degree of listed company in China and auditing independence is analyzed by partial correlation analysis,finally we use binary logistic regression analysis to establish regression equation.The result is there is significant negative correlation between them,the higher insider control degree of listed company,the lower auditing independence.The hypothesis is approved.Therefore,we could take actions to improve the insider control degree;it will be helpful to improve auditing independence.更多还原