基于轻资产上市公司的独立董事学历与审计质量的关联性研究

北京理工大学珠海学院 2020 届本科生毕业论文基于轻资产上市公司的独立董事学历与审计质量的关联性研究A Study on the Relationship between the Independent Directors' Education and Audit Quality Based on Asset-Light Listed CompaniesAbstractNowadays, many scholars have discovered a lighter asset utilization model, but based on the research of company assets, there is not much research on the education and audit directors of independent value companies. This paper analyzes the relationship between the qualification and qualification of independent directors by analyzing the identification of Pearson index and the diversity of linear regression model. This article divides education and training into six categories: universities, academic qualifications, occupations, positions, academic education, and academic education. Studies have shown that independent directors have higher evaluations and higher audit quality; senior independent financial directors and higher-quality audits; more independent directors are financial major and higher audit quality; there is no obvious correlation between other variables. Finally, it analyzes and summarizes 北京理工大学珠海学院 2020 届本科生毕业论文the past research results, improves the quality of asset supervision of independent director companies, and makes recommendations.Key words: light assets; independent director; education background; audit quality; Internet; information technology北京理工大学珠海学院 2020 届本科生毕业论文目 录一、绪论..............................................................................................................................................1（一）选题背景及意义.............................................................................................................11.研究背景...................................................