摘要
上市公司内部审计是推动现代化企业管理,提高公司绩效的巨大推动力。文章选取2010—2017年所有A股上市制造业公司,剔除ST类及数据缺失样本,研究审计质量对公司绩效的影响。实证检验发现,A股上市制造业公司内部审计质量对绩效有显著影响。同时,对制造业上市公司增强审计质量与提高公司绩效提出建议。
Internal audit of listed companies is a tremendous impetus to promote modern enterprise management and improve company performance.This paper chooses all A-share listed manufacturing companies from 2010 to 2017 to study the impact of audit quality on corporate performance by excluding ST and data missing samples.Empirical tests show that the internal audit quality of A-share listed manufacturing companies has a significant impact on performance.At the same time,it provides suggestions for manufacturing listed companies to improve audit quality and performance.
作者
李雪颖
Li Xueying(Nanjing Audit University,Nanjing,Jiangsu 211815)
出处
《江苏商论》
2019年第11期85-87,共3页
Jiangsu Commercial Forum
基金
江苏省研究生科研创新项目(SJKY-1579)
关键词
审计质量
公司绩效
A股上市制造业公司
audit quality
company performance
A-share listed manufacturing company
作者简介
李雪颖,南京审计大学审计学研究生。
