| 审计质量、投资者法律保护与盈余透明度 |
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| 引用本文： | 张继袖,周晓苏. 审计质量、投资者法律保护与盈余透明度[J]. 山西财经大学学报, 2007, 29(6): 118-124 |
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| 作者姓名： | 张继袖 周晓苏 |
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| 作者单位： | 南开大学,商学院,天津,300071 |
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| 摘 要： | 利用我国上市公司2002~2005年的数据,采用路径分析的方法,探寻审计质量、投资者法律保护与盈余透明度三者之间的关系。研究发现,无论是在全样本还是在分组样本下,都没有发现审计质量具有中介作用以及财务会计信息系统是投资者法律保护的替代机制的有力证据;财务会计信息系统是投资者有效法律保护的结果。
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| 关 键 词： | 审计质量 投资者法律保护 盈余透明度 |
| 文章编号： | 1007-9556（2007）06-0118-07 |
| 收稿时间： | 2007-04-12 |
| 修稿时间： | 2007-04-12 |
Audit Quality, the Law Protection of Investors and Earnings Transparency |
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| ZHANG Ji-xiu,ZHOU Xiao-su. Audit Quality, the Law Protection of Investors and Earnings Transparency[J]. Journal of Shanxi Finance and Economics University, 2007, 29(6): 118-124 |
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| Authors: | ZHANG Ji-xiu ZHOU Xiao-su |
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| Affiliation: | Business School, Nankai University, Tianjin 300071, China |
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| Abstract: | This paper integrates audit quality,investor protections and earnings transparency.Using Chinese listed companies' data of 2002-2005 and path analysis,this paper finds that it has the same result that audit quality is not the mediator between legal protections of investors and earnings transparency,and financial accounting system is not the substitute mechanisms of legal protections of investors,whichever all sample or grouping sample.However,the authors find financial accounting system is the outcome of legal protections of investors. |
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| Keywords: | audit quality the law protection of investor earnings transparency |
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