施蒂本 的英文怎麼說
中文拼音 [shīdìběn]
施蒂本
英文
stuben-
To confirm the three hypotheses in empirical study, this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study. depending on univariate tests, multivariate tests, audit quality differentiation analysis, logistic analysis before auditor changes and regression analysis after auditor changes, this article tests the three hypotheses one by one. finally, according to normative study and positive study about audit quality of listing company, it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system
為驗證所提出的三個實證研究假設，本文選擇中國股市1996年至1999年的所有上市公司及其主審事務所為研究樣本，通過對審計質量的單變量和多變量年度分析、對審計質量級差的單變量和多變量分析，以及對審計師變更前的邏輯斯蒂分析和審計師變更后的多元回歸分析，逐一驗證了上述假設；最後，根據上市公司審計質量的規范分析和實證研究結果，在構建上市公司審計質量全面控制系統的基礎上，提出了提升上市公司審計質量的具體措施。
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