外部审计、内部治理与会计信息质量被引量：1

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摘要披露高质量的会计信息是缓解所有者与经营者之间信息不对称的重要手段。以2001—2005年间因会计信息披露违规而受到证监会或证券交易所处罚的上市公司为样本,利用Logistic回归分析方法对会计信息质量与外部审计、内部治理的关系进行了实证研究,结果发现会计师事务所的业务能力、行业的专业程度与会计信息质量正相关,而董事会中外部董事的比例及设立审计委员会与会计信息质量无关。

作者宋理升

机构地区山东经济学院会计学院

出处《山东经济》 2010年第4期127-132,140,共7页 Shandong Economy

关键词审计能力行业专业程度独立董事审计委员会

分类号 F239.0 [经济管理—会计学]

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