Analysis On The Influencing Factors Of Voluntary Audit Of Mid - Term Financial Report Of Listed Companies In China

Since the1990s, the world pay more and more attention to problems of corporate governance and audit. In our country, with the constant improvement of the capital market and the market environment of complex changes, auditing assume an increasingly important social supervision and verification responsibilities. Along with financial reporting mandatory audit, our country has been voluntary interim financial report audit.Auditing as an independent third party to provide services for the enterprise, can enhance the credibility of the company’s financial accounting information, help investors to make the right decisions. Auditing assume an increasingly important social oversight and assurance responsibilities. This symbiotic interaction relations, provides the reality basis for the influence of corporate governance on the voluntary audit, and improve the environment of internal and external governance of listed companies, find reasons to research our country listed company voluntary audit internal.In this paper, based on the principal-agent theory, information hypothesis, signaling hypothesis and insurance hypothesis, mainly from the size of the shareholding structure and board characteristics, this paper analyzes the influencing factors of China’s listed companies voluntary to an interim financial report audit, has analyzed our country produce interim financial reports of listed companies the influence factors of voluntary audit. The results show that the ownership structure and board characteristics are important factors affecting China’s listed companies to voluntarily accepting the audit of the interim financial report.