公司治理对内部审计特征影响的实证研究

Research on the Corporate Governance Determinants of Internal Auditing Characteristics

本文以中小企业板块上市公司为研究样本,利用公布的2006年年度报告数据考察公司治理各因素对内部审计特征的影响。研究以内部审计规模作为内部审计特征的替代变量,建立模型进行回归分析,结果显示:第一大股东持股比例、董事会会议次数与内部审计规模呈显著负相关。

This article uses 2006 annual reports of the listed companies from the board for small and medium-sized enterprises in China to analyze the factors of corporate governance affecting internal auditing characteristics.During the research, I take place of internal auditing characteristics by the size of internal audit as the variable.The result shows that the share ratio held by first big shareholder and times of board meeting have a negative relationship with the size of internal audit.