| 上市公司高管更换对审计独立性影响的研究 |
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| 引用本文： | 王进朝.上市公司高管更换对审计独立性影响的研究[J].山西财经大学学报,2011(9). |
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| 作者姓名： | 王进朝 |
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| 作者单位： | 郑州航空工业管理学院会计学院; |
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| 基金项目： | 国家自然科学基金资助项目(70572089); 教育部青年基金项目(10YJCZH086) |
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| 摘 要： | 基于我国A股上市公司2002～2009年公司高管更换的面板数据,利用统计分析及Logistic回归方法设计了12个实证模型,研究了上市公司高管更换以及高管更换特征与审计独立性之间的关系。实证结果表明,上市公司董事长更换和CFO更换分别与外部审计独立性呈显著的正相关关系,董事长的常规更换和董事长的上半年更换分别与审计独立性呈显著的负相关关系,而CEO更换和CEO更换特征与审计独立性的相关性不显著。
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| 关 键 词： | 高管更换 内部来源更换 常规更换 上半年更换 审计独立性 |
Empirical Study on the Audit Independence of Top Management Turnover in the Listed Companies |
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| WANG Jin-chao.Empirical Study on the Audit Independence of Top Management Turnover in the Listed Companies[J].Journal of Shanxi Finance and Economics University,2011(9). |
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| Authors: | WANG Jin-chao |
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| Institution: | WANG Jin-chao(School of Accounting,Zhengzhou Institute of Aeronautical Industry Management,Zhengzhou 450015,China) |
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| Abstract: | In this paper,12 empirical models are designed by using of statistical analysis and Logistic regression methods.Based on the panel data of top management turnover of the A-share Chinese listed company from 2002 to 2009,the relationship of the top management turnover and the top management turnover features with auditor independence is studied by using the models.The empirical test shows that the turnover of Chairman and CFO are significantly positive correlated with audit independence;the normal turnover an... |
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| Keywords: | top management turnover internal source turnover normal turnover first half of the turnover audit independence |
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