混合所有制改革背景下公司治理结构对审计质量的影响

The Influence of Corporate Governance Structure on Audit Quality under the Background of Mixed Ownership Reform

以2013-2017年沪深A股上市公司为样本,研究混合所有制改革背景下公司治理结构对审计质量的影响,以及国有控股对公司治理结构与审计质量之间关系的调节作用。实证分析发现,股权集中度、董事会规模、董事会独立性、监事会规模对审计质量有显著的正向影响,董事长和总经理两职兼任对审计质量有显著的负向影响。与国有控股企业相比,非国有控股企业的治理结构对审计质量的影响更显著。良好的公司治理结构有利于提升审计质量。

This paper takes the 2013-2017 Shanghai and Shenzhen A-share listed companies as the research object,and studies the impact of corporate governance structure on audit quality under the background of mixed ownership reform,and the adjustment effect of state-owned holdings on the relationship between corporate governance structure and audit quality.The empirical analysis finds that equity concentration,board size,board independence,and the size of the board of supervisors have a significant positive impact on audit quality and that the concurrent appointment of chairman and general manager has a significant negative impact on audit quality.Compared with state-owned holding enterprises,the governance structure of non-state-owned holding enterprises has a more significant impact on audit quality.Research shows that good corporate governance structure is conducive to improving audit quality.