大股东控制、政治联系与审计独立性——来自持续经营不确定性审计意见视角的经验证据

发布时间：2018-02-24 10:06

本文关键词： 大股东控制政治联系审计独立性　出处：《经济评论》2008年05期 　论文类型：期刊论文

【摘要】：大股东控制、股权制衡以及大股东的政治联系对审计师行为均有显著影响。具体说来,对于存在持续经营问题的公司,第一大股东持股比例越高,公司越不可能被出具持续经营不确定性审计意见;而第二大股东相对第一大股东持股比例越高,公司越可能被出具持续经营不确定性审计意见,第二、三大股东持股比例之和相对第一大股东持股比例越高,公司也越可能被出具持续经营不确定性审计意见。同时,政府控制的上市公司被出具持续经营不确定性审计意见的概率显著高于非政府控制的公司,地方政府控制的公司被出具持续经营不确定性审计意见的概率显著高于中央政府控制的公司和非政府控制的公司。总的说来,独立审计作为公司治理中的保证机制,与大股东之间的制衡是一种互补作用,良好的股权制衡有利于外部审计师保持独立性。面对公司中的政治关系带来的政治风险和信息风险,审计师会通过发表恰当的审计意见来保护自身的声誉。
[Abstract]:Control by large shareholders, equity checks and balances, and political connections of large shareholders all have significant effects on auditor behavior. Specifically, for companies with continuing problems, the proportion of the largest shareholders holding shares is higher. The less likely the company is to be issued an audit opinion on the uncertainty of going concern; the higher the proportion of the second largest shareholder to the largest shareholder is, the more likely the company will be issued an audit opinion on the uncertainty of continuing operation. Second, The higher the share ratio of the three major shareholders compared with the largest shareholder, the more likely the company will be issued an audit opinion on the uncertainty of continuing operation. At the same time, The probability that publicly controlled companies under government control are subject to an audit opinion on uncertainty of going concern is significantly higher than that of non-government-controlled companies. Companies controlled by local governments are significantly more likely to be issued audit opinions on continuing business uncertainties than those controlled by the central government and non-government-controlled companies. In general, independent auditing acts as a guarantee mechanism in corporate governance. The checks and balances with the major shareholders are complementary, and good equity checks and balances are beneficial to the external auditors to maintain their independence. In the face of the political and information risks brought about by the political relations in the company, good equity checks and balances are beneficial to the independence of the external auditors. Auditors protect their reputation by issuing appropriate audit opinions.
【作者单位】：江西财经大学会计学院;厦门大学财务管理与会计研究院;
【基金】：国家自然科学基金项目(70672101)“中国证券审计市场的结构、行为与绩效研究” 国家社科基金项目(07BJY027)“投资者保护、公司治理与我国证券市场资源配置效率研究”的资助
【分类号】：F239.4

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