外部监督对上市公司审计质量的影响
The Influence of External Supervision on Audit Quality of Listed Companies
DOI: 10.12677/FIA.2023.124050, PDF,   
作者: 余晨箫：北京工商大学嘉华学院，会计国际191班，北京；王 月*：北京工商大学嘉华学院，财务与金融学院，北京
关键词: 外部监督；内部控制；审计质量；回归分析；中介效应； External Supervision； Internal Control； Audit Quality； Regression Analysis； Intermediary Effect
摘要: 上市公司审计质量可直接影响上市公司经营行为的规范性及其对社会经济秩序的贡献度评价。本文采用公司治理、舞弊冰山、信息不对称、COSO等理论提出假设并构建回归模型，基于我国A股上市公司2012~2021年11,357个样本数据进行回归系数预测，以此分析外部监督和内部控制有效性对上市公司审计质量的影响。研究发现：外部监督对上市公司审计质量具有正向影响。在回归分析中进一步发现，内部控制有效性在外部监督和上市公司审计质量之间具有中介效应。
Abstract: The audit quality of listed companies can directly affect the standardization of their business behavior and the evaluation of their contributions to social and economic. This paper uses theories such as corporate governance, fraud icebergs, COSO and information asymmetry to propose statistical assumptions and construct the regression model. Based on 11,357 samples of A-share listed companies in China from 2012 to 2021, the regression coefficient prediction is conducted to analyze the impact of the effectiveness of external supervision and internal control on the audit quality of listed companies. The research in this paper finds that external supervision has a positive impact on the audit quality of listed companies. In the regression analysis, it is further found that the effectiveness of internal control has a partial intermediary effect between external supervision and audit quality of listed companies.
文章引用：余晨箫, 王月. 外部监督对上市公司审计质量的影响[J]. 国际会计前沿, 2023, 12(4): 369-381. https://doi.org/10.12677/FIA.2023.124050

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