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美国总统奥巴马认为,21世纪的经济繁荣取决于信息安全。本文根据审计风险模型和制度经济学的原理考察了威胁信息安全的首要因素的安全漏洞,对于我国资本市场的影响。学者研究发现:在其他条件相同的情况下,危急型安全漏洞或者高危型安全漏洞发生的频度与审计风险呈显著正相关,而中危型安全漏洞或低危型安全漏洞发生的频度与审计风险呈显著负相关。在其他条件相同的情况下,对于非“五大”而言,危急型安全漏洞或者高危型安全漏洞发生的频度与审计风险溢价呈显著正相关;而对于非“五大”而言,中危型安全漏洞或低危型安全漏洞发生的频度与审计溢价呈显著负相关。
US President Barack Obama believes that economic prosperity in the 21st century depends on information security. This paper examines the security vulnerabilities that are the primary factor threatening information security and the impact on China’s capital market based on the audit risk model and the principle of institutional economics. Scholars study found that: under other conditions are the same, the critical frequency of security vulnerabilities or high-risk security vulnerabilities occurred significantly positively correlated with the audit risk, and medium-security vulnerabilities or low-risk security vulnerabilities occur with the frequency and Audit risk was significantly negatively correlated. For the same conditions, the frequency of critical or high-risk vulnerabilities is significantly positively correlated with the audit risk premium for non-Big Five, while for non-Big Five, , Medium-risk or low-risk security vulnerabilities frequency of occurrence and audit the premium was significantly negatively correlated.