法律纠纷对审计意见影响研究

发布时间：2018-04-16 19:46

本文选题：法律纠纷 + 涉案金额　；参考：《财会通讯》2017年19期

【摘要】：本文以上证A股非ST上市公司2012-2014年的经验数据为样本,实证研究了上市公司涉及法律纠纷及涉案金额与注册会计师最终出具审计意见类型的关系。实证研究结果表明:在控制了其他变量影响后,上市公司涉及法律纠纷以及涉案金额与审计意见类型正相关。
[Abstract]:Based on the empirical data of non-St listed companies in Shanghai Stock Exchange from 2012 to 2014, this paper empirically studies the relationship between the legal disputes involved in the listed companies and the amount involved in the cases and the type of audit opinions issued by certified public accountants.The empirical results show that after controlling the influence of other variables, the listed companies involved in legal disputes and the amount involved is positively related to the type of audit opinion.
【作者单位】：中国矿业大学管理学院;
【分类号】：D922.287;F239.4

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