| In twenty-first century, while the global economy developes rapidly, the phenomenons ofdistorting accounting information, being out of internal control,and suffering huge losses of nationaleconomy.emerge frequently. Many listed companies' accounting information distorts and their auditquality is low.The basic reason for that lies in governance structure of the listed company havingproblem. At the present stage of our country, the legal constraints and governance structure of listedcompany is not perfect. And the motives of false financial report is remain strong, the impact causedby issuing different management mode of the audit has aroused great concern.Therefore, it is greatsignificance to research and reveal the problem which factors impact listed companies' audit qualityfrom the perspective of empirical analysis, to mine the essential reason for Listed company's auditquality being low, to impel the listed company on the development road of benign loop.This paper firstly defines the concept of corporate governance's structure and audit quality. Onthis basis, choose ownership structure and board characteristics as listed corporate governancecharacteristics variables, and make controllable accrued profit absolute value,which sloved byJones model using accruals method, as the measure of audit quality standard. Selects data from thecompanies listed in A stock market in2009and2010, establishes a regression model, makesempirical research on the influence that the corporate governance structure effect on the auditquality. The results show that, the nature of equity and the audit quality is negatively related. So itis obvious to improve audit quality by reducing the ratio of state-owned shares in Chinese capitalmarket. Audit quality relates with the number of directors, the proportion of independent directors,syncreticing board chairman and general manager's duty, but the correlation is not obvious. Therelationship between the three and audit quality also constrained by external factors. |
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