Audit Information Disclosure Of Listed Companies Index

Audit Information is a link between audit information between companies andinvestors, audit information disclosure of listed companies to pass on the qualitycharacteristics of the securities market of financial information，and it is an importantbasis for information users to make decisions. However, domestic listed companies infraud cases continue to emerge, resulting in a public challenge for the auditingprofession. Currently, practitioners, academics, research aspects of audit informationfor more information from a single audit to proceed, but the information content of asingle audit information is limited, therefore an urgent need to develop new researchideas change research methods. Index management application more widely, areincreasingly being recognized by the public, but at home and abroad for the Index fewstudies, so the research aspects of the audit information index has great significance.This reference index management aspects of construction method to audit theinformation in the annual reports of listed companies as the basis for buildingmandatory disclosure of information disclosure of listed company audit index, thestudy found:(1) overall audit information disclosure of listed companies has increasedannually but comprehensive for audit information disclosure level is not high; listedcompanies;(2) disclosure of the eastern part of the overall level of audit informationthan non-eastern region;(3) the financial industry because of its particularity, its auditinformation disclosure level is an industry leader, followed by transportation, storageand postal services;(4) small board listed company audit information disclosure levelincreased rapidly, currently in first in the major sectors of the.In order to explore the level of information disclosure of listed company audituneven reasons, this article excludes2010-2013financial industry and company datamissing for the sample data, Preliminary audit information disclosure level factors, thestudy found that:(1) the eastern region the company audit information disclosure oflisted index was significantly higher than non-eastern region;(2) the size of the listedcompany, the higher its audit disclosure index; the higher;(3) return on assets of listedcompanies, the higher the index of its audit information disclosure;(4) The higher theproportion of listed companies the largest shareholder, the higher its audit disclosureindex.For study found that the author from government regulators and the media point of view to improve the supervision of listed companies to disclose the level of auditinformation put forward relevant proposals.