审计、信息透明度与银行贷款利率

Audit,Information Transparency and Bank Loan Interest Rate

审计在银行贷款利率的决定过程中是否具有价值呢?本文通过考察银行贷款利率与借款企业的审计特征(审计意见和审计师规模)和信息透明度之间的关系来进行分析。我们发现,银行的贷款利率无论长期还是短期都与借款企业的审计特征(审计意见和审计师规模)有关,而与信息透明度之间的关系并不明显。说明审计在银行贷款利率的决定过程中能发挥一定的作用。

Whether audit has value in the decision process of bank loan interest rate？ This study examines the relationship between bank loan＇s interest rates and the audit characteristics （including audit opinion and audit firm＇s size）, between bank loan＇ s interest rates and the information transparency of the enterprise. We find that the bank loan interest rates,no matter for long term or short term credits, are related to the audit characteristics （audit opinion and audit firm＇s firm）, but not related to the degree of information transparency. Further more,the effect of the audit on the loan interest decision differentiates in line with the degree of information transparency.