现金负债率
现金负债率-
实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。
The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio , cash debt ratio , asset margin , degree of related-party transactions and audit expense ratio .