摘要
基于股权制衡理论,选取沪深两市A股上市公司2016~2018年的相关数据作为研究样本,探求股权制衡对财务审计重要性阀值的影响。结果显示,股权制衡与重要性阀值呈正相关,股权制衡程度越高,重要性阀值越高。这个结果对完善股权结构以及监管部门完善相关制度及提升监管质量具有参考价值。
Based on the theory of balance of ownership,the 2016-2018 data of A-share listed companies in Shanghai and Shenzhen stock exchanges were taken as research samples to explore the influence of balance of ownership on the threshold of importance of financial audit.The results show that the equity balance is positively correlated with the importance threshold,and the higher the degree of equity balance is,the higher the importance threshold is.This result has reference value for the improvement of equity structure,the improvement of relevant regulations and the improvement of supervision quality.
作者
钱程鸣
Qian Chengming(School of Government Audit,Nanjing Audit University)
出处
《中国审计评论》
2021年第1期136-150,共15页
China Auditing Review
基金
教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(19JZD027),教育部后期资助项目“审计基本理论研究”(19JHQ066)
关键词
股权制衡
公司治理
财务风险
经营风险
财务审计重要性阀值
equity balance
corporate governance
financial risk
operational risks
finan-cial audit materiality threshold
作者简介
钱程鸣,男,江苏无锡人,南京审计大学2019级审计专硕研究生,主要研究方向是财务审计。
