摘要
本文从目标受众立场出发,采用调查数据、运用结构方程模型,分析并证实了公告质量特征对审计公告质量的影响、公告质量特征水平与其重要性水平的关系,以及审计机关策略性公告行为的存在性。实证结果表明,审计结果公告质量特征对于公告质量具有显著的正向影响;审计结果公告质量特征水平与其重要性负相关;审计机关公告行为具有明显的策略性特征。
The paper analyzed and confirmed the influence of the audit announcement quality of its quality characteristics,the existence of the audit authority's strategic notice behavior and the relationship between the announcement quality characteristics and its level of importance utilizing survey data and applying structural equation model from a target audience starting position.The empirical results show that audit results announcement quality characteristics has significant positive influence on its quality,the quality characteristic level of audit results announcement negatively associated its importance,the audit authority has obvious strategic features in its notice behavior.
出处
《会计研究》
CSSCI
北大核心
2012年第10期79-86,96,共8页
Accounting Research
基金
江苏高校优势学科建设工程资助项目(审计科学与技术)
南京审计学院双重计划课题:国家治理与国家审计研究资助项目
