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Study on the Association between Corporate Governance Structures and Audit Opinions

Author: DuFei
Tutor: BaiHua
School: Jinan University
Course: Accounting
Keywords: Corporate governance structure Audit opinion The quality of accounting information Financial position Earnings Management Operating performance
CLC: F239.4;F224
Type: Master's thesis
Year: 2008
Downloads: 380
Quote: 8
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Abstract


In this paper, the combination of normative and empirical research studies on the correlation of the corporate governance structure of the audit opinion . Literature review and comment on the first audit opinion on the basic theory and theoretical study of factors ; then the relevant theoretical review of the corporate governance structure and corporate governance structure and operating performance ; then , the combination of the above literature review and theoretical study of the correlation between corporate governance and audit opinions theory analysis and assumptions for the next step empirical research ; Chapter empirical research methods, 2006 to obtain an unqualified audit opinion nonstandard listed companies paired according to certain standards listed company standard unqualified audit opinion , using logistic regression analysis method , empirical test of corporate governance structure and the audit opinion from the shareholding structure , board characteristics ; empirical results show that the actual control the probability of human state-owned company received a standard unqualified audit opinion , at this stage of the largest shareholder no significant effect on the proportion of audit opinion type represents the equity balance degree the second to the fourth-largest shareholder stake audit opinion type did not significantly influence the higher the proportion of the outstanding shares , the company received the greater the probability standard unqualified audit opinion . Board characteristics and audit opinions empirical test , found that the board characteristics are related to the type of audit opinion there was no significant 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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