公司治理对外部审计结果的预测能力研究.pdfVIP

30 12 Vo l. 30 N o. 12 20 10 12 T r ansactio ns of Bei ing Institute of T echno lo gy D ec. 2010 王树年, 于渤 ( , , 150001) : , , 2000~ 2007 A . , , , , . , , . : ; ; ; : F 2391 : A : 2010) 1214970 3 Research onExternal AuditingResult Prediction withthe Aidof CorporateGovernance WA N G Shunian, Y U Bo ( Scho ol of M anagement , H arbin Institute of T echnolo gy , H arbin , Heilong iang 15000 1, China) Abstract: U sing t he neur al netw o rk multilayer per cept ron met hod, t his paper st udies the predictiv e abilit y o f ex t er nal audit ing r esult f or co rpo rat e gov er nance based o n t he sam ple of list com panies of A share st ock market f rom t he year of 2000 t o 2007. T he result s show t hat the corporat e go ver nance can be u sed t o predict t he ext ernal audit ing result. T he pr opo rt io n of circulat e sto ck and the largest shareholders shares holdings are key f act ors , but shareholding pro port ion of stat eow ned of list ed co mpanies is less impo rt ant . T he corporat e go ver nance variables hav e m ore predicat ive abilit y f or audit ing opt ion t ype and alt er nat ion, w hile are less predicat ive f or auditing pro cedure. Key words: m ult iplay er percept ron method ; corporat e g overnance; ex t er nal audit ing result; predict ive ability , Lo git , . , . ; ! , . [ 12]