Research on the Impact of the Actual Controller’s Obtaining Right of Abode on Audit Quality of Small and Medium Listed Companies through Regression Model

摘要

In recent years, with the development of our country’s economy, more and more mainland Chinese residents have obtained the right of residence abroad due to various reasons. This phenomenon has had a great impact on our country’s listed companies. In this regard, this study uses data from 2010-2013 to empirically examine the impact of the actual controller’s acquisition of the right of residence abroad on the audit quality of small and medium listed companies in our country through the models proposed by previous scholars. The results of the model show that the acquisition of the right of residence abroad by the actual controller of a small and medium listed company will have a significant positive impact on the audit quality of the company. The research using previous scholars’ models in this paper openes up a new direction for research in the field of factors affecting audit quality, enriches the relevant literature, and provides a reference for the supervision of small and medium listed companies whose actual controllers have obtained the right of residence abroad.