中国上市公司内部审计质量及其影响因素研究

Research on Internal Audit Quality and Its Influencing Factors of Chinese Listed Companies

在我国经济市场的环境日益优化和规模不断扩大以及投资者决策更加科学和严谨的背景下,企业内部审计质量显得尤为重要。本项目选取了从2010年到2017年的沪深A股非金融类上市公司为研究对象,以实证研究为主,理论分析和实证研究相结合的研究方法探讨影响内部审计质量的因素。融合以前学者对内部审计质量的研究,通过股权结构、董事会结构,探讨了如何影响公司内部审计质量,并根据描述性统计和回归结果得出结论。

In the context of the increasingly optimized and expanded environment of China’s economic market and the more scientific and rigorous decision-making of investors,the quality of internal auditing of enterprises is particularly important.This project selects the Shanghai and Shenzhen A-share non-financial listed companies from 2010 to 2017 as the research object,and focuses on empirical research,uses the method of theoretical analysis and empirical research to explore the factors affecting the quality of internal audit.Integrating the previous scholars’ research on the quality of internal audit,through the ownership structure and the structure of the board of directors,it explores how to influence the internal audit quality of the company,and draws conclusions based on descriptive statistics and regression results.