摘要
采用规范与实证相结合的方法,选取中小企业板488个样本进行研究,发现金字塔股权结构造成的控制权与现金流权的分离度以及最终控制者性质显著影响审计质量.提出公司为了提高审计质量应优化公司治理结构,缩短控股股东的控制链条,构建对最终控制人有效的股权制衡结构.
In order to study the influence on the audit quality of pyramidal ownership structure, com- bined the normative and the empirical research, the 488 listed companies on the small and medium-sized enterprises board were selected and studied. It is discovered that the separation between control right and cash flow right caused by pyramidal ownership structure and the ownership nature of the ultimate controller have a significant impact on the company＇s audit quality. The finding implies that the compa- nies should optimize corporate governance structure, shorten control chain and reduce the controlling shareholders＇ excessive benefits of control to improve audit quality.
出处
《西安工程大学学报》
CAS
2013年第1期97-100,共4页
Journal of Xi’an Polytechnic University
关键词
金字塔股权结构
控制权
现金流权
审计质量
pyramidal ownership structure
control right
cash flow right
audit quality
