Dissertation > Excellent graduate degree dissertation topics show

Corporate Governance and Empirical Study of Audit Quality

Author: GaoChunQing
Tutor: QiFenXia
School: Shanxi University
Course: Accounting
Keywords: Audit Quality Corporate Governance Audit Opinion
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 65
Quote: 0
Read: Download Dissertation

Abstract


Audit is more required as the Chinese market economy system established and improvement, the development of reform to State-owned enterprise and securities market by booming. Audit is very useful in macro-control policies, maintaining the healthy and orderly capital markets, and the protection of interests of investors. However, because of vntreasonable structure of the listed companies, imperfect system of the law in our country leading to the fraud in listed companies often happens, more and more certified public accountants suffered by independence and quality of audit. What is the equity structure feature of listed companies, how to formative the mechanism, how the independence and results of audit institutions influence the selection strategy in the manner and impact, These studies are on the CPA to improve audit quality and improve the governance structure of listed companies in China have important theoretical and practical significance.This paper defines the corporate governance structure and the qualitative of audit, choose the stock rights structure, feature of board of directors, feature of board of supervisors as the characteristic variable of governance structure, and choose listed companies in Shanghai as sample in 2007 to 2009, we discussed the governance structure and quality of audit by building regression model after screening and disposing to the samples. Research results shows corporate governance structure affect the quality of audit obviously. Specifically, the proportion of the largest shareholder, the state shares, outstanding shares, the board level of diligence and corporate governance characteristics of debt financing and other variables significantly affect the quality of auditing. However, this could not find the proportion of corporate shares, board size, proportion of independent directors, the chairman and general manager who is held by a corporate governance structure and other variables significantly affect the quality of auditing.

Related Dissertations

  1. Empirical Study on the Top Management Turnover and Performance of Listed Companies in China,F224
  2. Stock Market Investor Protection Legal System,F832.51
  3. The directors obligations under the Corporate Social Responsibility,D922.291.91
  4. On Chinese Legal System’s Improvement of Stock Option,D922.287
  5. The Research on Internal Accounting Control of Sany Based on the Corporate Governance,F406.72
  6. Study of Influence of Reformation of Stock Separation on List Company Performance in China,F276.6;F224
  7. Research on the Effect of Bank-Creditor’s Rights on Company Managing,F276.6
  8. The Study of Family Firm’s Governance Structure in China,F276.5
  9. Study of the Actual Effect on the Audit Supervision at Institutions of Higher Learning in China,D923.2
  10. Our Corporate Social Responsibility Realization Mechanism Research,D922.291.91
  11. Thoughts to Perfect China’s Insurance Regulatory System,F842
  12. The Study on the Influencing Factors of Voluntary Auditor Switches of Chinese Listed Companies,F276.6;F224
  13. The Inadequacy of Legislation and Improve the China’s Cumulative Voting System,D922.291.91
  14. The Reform of Chinese Rural Credit Cooperratives’ Property Rights System and Corperate Governance Structure,F832.35
  15. Reforming the legal system of listed companies to improve research,D922.287
  16. The Research on the Workers’ Congress System,D412.6
  17. Ownership Structure of Chinese State-owned Banks,F832.2
  18. An Empirical Research on Cash Dividend Payout Policy and Product Market Competition of the Chinese Listed Companies,F275
  19. Corporate governance structure envisaged the establishment of the tobacco business enterprises,F721
  20. Analysis on the Effection of Introduing Foreign Strategic Investors by Chinese Commercial Banks,F832.33
  21. Legal Issues on the Reform of Rural Credit Cooperatives,D922.28

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile