Research on Corporate Governance Structure and Audit Opinions

DOI

10.2991/essd-19.2019.120How to use a DOI?

Keywords

corporate governance index, audit opinions, board of directors, board of supervisors

Abstract

This paper analyzed the influence that the corporate governance is having on the audit opinions. Through a comprehensive analysis of the structure of the board of directors, board of supervisors, shareholder structure and management structure of the four dimensions, we analyzed the relationship between the two which is investigated, and then we constructed the corporate governance index, to analyze its impact on audit opinions. Based on the comparative study, we used the regression model and found that the board of directors, board of supervisors’ structure, the board of shareholder and management structure did affect the types of audit opinions. Moreover, the corporate governance index reflected the quality of corporate governance, which was one of the important factors to influence the type of audit opinion. Companies with better corporate governance are more likely to be issued standard unqualified audit opinion types.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Susu Sun
PY  - 2019/07
DA  - 2019/07
TI  - Research on Corporate Governance Structure and Audit Opinions
BT  - Proceedings of the 2nd International Conference on Education Science and Social Development (ESSD 2019)
PB  - Atlantis Press
SP  - 542
EP  - 546
SN  - 2352-5398
UR  - https://doi.org/10.2991/essd-19.2019.120
DO  - 10.2991/essd-19.2019.120
ID  - Sun2019/07
ER  -