上市公司内部控制效率对审计意见的影响研究

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1、controlandauditopinionbytheprincipal-agenttheory,asymmetricinformationtheory,signalingtheoryandinsurancetheory,pavingthewayfortheassumptionsbehind;fourthchapterisempiricalverificationoftheinternalcontrolefficiencyontheimpactofauditopinion,thearticlefirstlyputforwardhypothesisaccordingtothecurrents

2、ituationofoverseasresearchandtheoreticalstudy,carryingtheotherinfluencingfactorsofauditopinion,makeanempiricaltesttogether;fifthchapterincludesmainlyconclusions、policyproposalsandresearchlimitations.Comparedwithpreviousstudies,themaininnovationofthispaperismainlyreflectedinthefollowingareas:forthe

3、firsttime,auditopinionisstudiedfromtheperspectiveofefficiencyoftheinternalcontrol.Thestudyfound,theimpactoftheinformationdisclosureextentofinternalcontrolsandinternalsupervisionnon-standardauditopinionissignificantlynegativecorrelation;InShenzhenStockExchange,non-standardauditopiniononanddisclosur

4、eofinternalcontroldeficienciesexistsignificantlypositivecorrelation,fromtheaboveanalysisofseveralaspects,weknowthatefficiencyofinternalcontrolhassignificantlyimpactonthenon-standardauditopinion.Keywords:InternalcontrolAuditopinionDisclosureofinternalcontroldeficienciesInternalsupervisionIII万方数据目录摘

5、要.......................................................IABSTRACT..................................................II1绪论....................................................11.1选题意义......................................................11.2研究思路与内容框架............................................31.2.1研

6、究思路.............................................................31.2.2内容框架.............................................................51.3主要创新点....................................................52文献回顾................................................62.1关于财务能力对审计意见的影响..............................

7、....62.2关于审计师变更对审计意见的影响................................72.3关于公司资产规模对审计意见的影响..............................72.4关于事务所规模对审计意见的影响................................82.5关于公司治理结构特征对审计意见的影响..........................92.6关于内部