摘要
上市公司管理层与会计师事务所合谋问题是导致低审计质量的重要因素之一。从公司外部治理机制的重要力量机构投资者的角度,初步探讨了机构投资者影响上市公司审计质量的作用机理,构建了机构投资者、管理层和审计人员共同影响审计质量的博弈模型,并指出机构投资者能从一定程度上抑制审计合谋行为,有助于促进上市公司审计质量的提高。
The audit conspiracy between the managers of listed company and accounting firms is one of the critical factors resulting in low audit quality.This paper discusses the function mechanism of institutional investor on audit quality from the perspective of the external corporate governance's important part—institutional investor,and then establishes a game model to analyze the influence of institutional investor,managers and auditors on audit quality.It is indicated that the institutional investor can restrain the audit conspiracy to a certain extent and help to promote the audit quality of listed company.
关键词
上市公司
机构投资者
审计质量
博弈
listed company
institutional investor
audit quality
game
