股权结构、财务冲突与审计合谋——来自中国工业类上市公司的经验证据被引量：5

Ownership Structure,Financial Conflicts and Audit Collusion——Empirical Evidence from China's Industrial Listed Companies

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摘要本文从股权契约财务冲突的视角研究审计合谋问题,以2005～2006年中国工业类上市公司为样本,检验股权结构与股权契约主导性冲突模式、审计合谋变化模式之间的关系。研究结果发现,随着股权结构由分散趋向集中,股权契约主导性冲突模式与审计质量变化模式具有反向特征,与审计合谋发生模式具有同向特征。研究所揭示的中国企业财务冲突与审计合谋之间的特殊联动形态,有助于判断和鉴别企业是否存在审计合谋。 To research audit collusion from a financial conflicts perspective, this paper examines the association of ownership structure and main conflicts model of ownership contract and change model of audit collusion, based on samples of china＇ s industrial listed companies in 2005 and 2006. Research result shows the reversal forward feature between main conflict model and change model of audit quality and the agreement forward feature between main conflict model and change model of audit collusion, with change of ownership structure form dispersion to centralization. The special coupling pattern between financial conflicts and audit collusion will contribute to the identification of audit collision in enterprises .

作者雷新途李世辉易玄

机构地区南京大学浙江农林大学中南大学

出处《经济与管理研究》 CSSCI 北大核心 2010年第11期5-13,共9页 Research on Economics and Management

基金教育部人文社科基金项目"基于不完备契约理论的浙江省民营企业财务冲突与治理研究"(编号07JC630055) 浙江省社科基金项目"基于利益冲突的财务契约缔结和履行机制研究"(编号10CGGL06YB) 浙江农林大学科研发展基金项目"基于中国制度背景的财务契约缔结机制冲突模式与履行机制研究"(编号2009FR038)的阶段性研究成果

关键词股权结构财务冲突审计合谋 Ownership Structure Financial Conflicts Audit Collusion

分类号 F406 [经济管理—产业经济]

作者简介雷新途南京大学工商管理（会计学）博士后，浙江农林大学教授，南京市，210093；李世辉中南大学讲师，会计学博士，长沙市，410088；易玄中南大学讲师，会计学博士。

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