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上市公司内部审计外包决策的影响因素研究
引用本文:刘斌,石恒贵.上市公司内部审计外包决策的影响因素研究[J].审计研究,2008(4).
作者姓名:刘斌  石恒贵
作者单位:重庆大学经管学院;
摘    要:本文在分析我国上市公司内部审计外包情况的基础上,建立了基于交易成本理论和公司治理理论的外包程度影响因素模型,并利用我国上市公司数据予以实证分析。结果发现,内审资产的专用性、内审活动的开展频率、审计委员会的有效性是影响内部审计外包程度的主要因素,即内审资产的专用性越低,内审活动开展越不频繁,审计委员会未成立或未有效运作,公司越可能进行内部审计外包。

关 键 词:上市公司  内部审计外包  影响因素  实证研究  

A Study on Influencing Factors of Listed Companies Internal Auditing Outsourcing Decision
Liu Bin Shi Henggui.A Study on Influencing Factors of Listed Companies Internal Auditing Outsourcing Decision[J].Audit Research,2008(4).
Authors:Liu Bin Shi Henggui
Abstract:The degree of internal auditing outsourcing in Chinese listed companies is studied,Whose influencing factors model of outsourcing level based on transaction cost theory and company governance theory is designed, and Chinese actual data is used to test it.The results finds that three factors including asset specificity,frequency and audit committee effectiveness mainly affect internal auditing outsourcing decision.Noith the lower degree of asset specificity,the lower frequent of IA,non formation or no effect...
Keywords:listed companies  internal auditing outsourcing  influencing factors  empirical  research  
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