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本文使用2007年至2013年沪深两市上市公司面板数据,研究企业高管地缘关系对公司所获得的审计意见影响。结果发现,企业高管地缘关系越远时,公司越有可能获得标准无保留审计意见。本文进一步研究了企业高管间地缘关系与公司所在地不同法制环境的交叉影响,当公司所在地法制越不健全时,企业高管地缘关系对公司获得标准无保留审计意见影响越强。
This article uses the panel data of listed companies in Shanghai and Shenzhen from 2007 to 2013 to study the influence of senior executives on the audit opinion obtained by the Company. The results showed that, the farther the geographical relationship between senior executives, the company is more likely to obtain standard unqualified audit opinion. This paper further studies the cross-cutting influence of the relationship between senior executives and different legal environments where the company is located. When the legal system of the company is less perfect, the influence of the senior executives of the company on the standard unqualified audit opinions of the company becomes stronger.