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Study on the Relevance between Corporate Inner Governance and Audit Opinion

Author: LiuHaiFang
Tutor: ZhangYun
School: Tianjin University of Finance and Economics
Course: Accounting
Keywords: Internal corporate governance Opinion Quality of Accounting Information
CLC: F239.4;F224
Type: Master's thesis
Year: 2011
Downloads: 191
Quote: 0
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Abstract


CPA 's identity as an independent third party audit opinion issued as accounting information quality assessment on the capital market development plays an important role. In the post-crisis era , how to get high-quality accounting information to improve the quality of audit opinion to safeguard the effective functioning of the capital market to become the focus of attention . In recent decades, many scholars at home and abroad affecting listed companies to obtain audit opinions types of factors are various studies , but few people from a corporate governance perspective . Effective internal corporate governance mechanism means higher operating levels and lower risk of fraud , auditors are more willing to make high-quality standards issued an unqualified audit opinion . Thus , corporate governance is bound to the type of audit opinion on the quality of accounting information have a significant impact . The study used a combination of normative and empirical research methods on the company's internal governance and audit opinions related research. First, the domestic and foreign research literature review , based on the company's internal control and audit opinions basic theory expounded respectively ; and comprehensive analysis of the company's internal control and audit opinions related theoretical foundation ; Finally, based on 2001-2009 Tianjin listed company's annual report financial data, a comprehensive analysis of annual reports of listed companies in Tianjin distribution state audit opinion , the use of correlation and regression analysis, empirical methods , from board governance , ownership structure of governance and management control three aspects of internal corporate governance and audit Empirical correlations views . Study found that internal corporate governance on the type of audit opinion can have an important impact . Among them, the board size, the proportion of independent directors , the management incentive CPA degree standard audit opinions issued by the possibility of a positive correlation ; equity balance degree of negative correlation with ; board two jobs -one situation , ownership concentration and CPA standard audit opinions issued possibility exists no significant negative correlation.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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