摘要
在研究可能影响审计意见因素的基础上,依据中国大陆金融市场资料库数据,运用logistic回归模型,检验了中国证券市场上影响审计意见的因素。结果表明公司的财务状况会显著影响到其所收到的审计类型,公司上市年限和年度报告的披露日期也会影响到公司的审计意见。
On the basis of analyzing the factors effects audit suggestions,. according to the data of Chinese mainland financial market database,.applying logistic regression model,the article inspected the factors affecting audit suggestions in Chinese security market. The results showed that,the financial situation of a company can significantly influence the audit type it receives,the listing service life and the revealing data can also affect the audit suggestions of the company.
出处
《河北科技师范学院学报（社会科学版）》
2005年第2期15-18,共4页
Journal of Hebei Normal University of Science & Technology(Social Sciences)
