| 公司治理特征与审计重大错报风险——来自中国证券市场的经验证据 |
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| 引用本文： | 路云峰,刘国常.公司治理特征与审计重大错报风险——来自中国证券市场的经验证据[J].审计与经济研究,2008,23(2):102-108. |
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| 作者姓名： | 路云峰 刘国常 |
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| 作者单位： | 暨南大学,管理学院,广东,广州,510632 |
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| 摘 要： | 最近的研究认为，中国的ROE代表了上市公司的会计信息风险和业绩风险。文章分别使用上市公司违规数据和ROE所代表的风险因素作为重大错报风险的替代变量，通过对2001年到2005年在上海和深圳证券交易所上市交易的A股公司数据的检验，得出了一些公司治理特征与审计重大错报风险相关性的有关证据。
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| 关 键 词： | 上市公司 公司治理 重大错报风险 |
Companies' Governance Characteristics and Audit Risk of Material Misstatement:Evidence from the Listed Companies in China |
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| LU Yun-feng,LIU Guo-chang.Companies' Governance Characteristics and Audit Risk of Material Misstatement:Evidence from the Listed Companies in China[J].Economy & Audit Study,2008,23(2):102-108. |
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| Authors: | LU Yun-feng LIU Guo-chang |
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| Abstract: | Recent study maintains that China's ROE represents listed companies' accounting information risks and performance risks which make the use of the dishonest data of listed companies and risks factors represented by ROE respectively as the substitute variant risk of material misstatement.Through the data of A share of the listed companies in Shanghai and Shenzhen stock exchange markets from 2001 to 2005,this paper examines the relationship between corporation governance characteristics and audit risk of mater... |
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| Keywords: | listed companies corporate governance risk of material misstatement |
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