| 大股东资金占用与审计质量的实证分析 |
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| 引用本文： | 王铁萍,田云玲,姜豪杰. 大股东资金占用与审计质量的实证分析[J]. 价值工程, 2007, 26(12): 100-102 |
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| 作者姓名： | 王铁萍 田云玲 姜豪杰 |
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| 作者单位： | 山东财政学院会计学院,济南,250014;中国人民银行威海市中心支行,威海,264200 |
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| 摘 要： | 运用logistic多元回归方法,设置了两个考察变量和十一个控制变量,检验了上市公司大股东资金占用与审计质量成反比的假设。
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| 关 键 词： | 大股东资金占用 审计意见 实证分析 |
| 文章编号： | 1006-4311（2007）12-0100-03 |
The Positive Analysis of the Stock Holders Occupying Fund and Audit Opinion |
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| Wang Tieping,Tian Yunling,Jiang Haojie. The Positive Analysis of the Stock Holders Occupying Fund and Audit Opinion[J]. Value Engineering, 2007, 26(12): 100-102 |
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| Authors: | Wang Tieping Tian Yunling Jiang Haojie |
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| Abstract: | On the theoretical analysis basis,we brought forward the hypothesis that the strong stockholders’ fund occupation in the listed company and audit opinion have negative relation.We verified the hypothesis through the regression analysis on 13 variables and pointed out the limitation. |
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| Keywords: | strong stock holders occupying fund audit opinion positive analysis |
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