盈余操纵与独立审计质量及审计意见变通

发布时间：2018-03-02 22:28

本文选题：独立审计质量　切入点：盈余操纵　出处：《清华大学》2004年硕士论文　论文类型：学位论文

【摘要】：独立审计质量是倍受投资者和监管部门关注的问题。大量研究表明我国上市公司围绕上市资格(保壳)和配股资格展开了大量的盈余操纵活动,CPA是否遵照监管部门的规章制度充分揭示了这些盈余操纵活动成为检验我国审计市场独立审计质量的重要方法之一。为此,本文以2000-2002年A股上市公司的财务报告为研究对象,系统考察了非标准无保留甚至更为严重的审计意见和盈余操纵的关系。本研究建立了多元逻辑回归模型,把上市公司的审计意见分为标准无保留(或无保留)审计意见和非标准无保留(或非无保留)审计意见两组,通过单因素分析和多元逻辑回归分析,发现上市公司的净资产收益率处于保壳和重亏区间与被出具非标准无保留甚至更为严重的审计意见的概率存在着显著的正相关关系,说明我国注册会计师具有了一定的职业判断水平,能够对某些会计信息失真的问题说“不”。然而,净资产收益率处于配股达线区间和增股区间对上市公司是否被出具非标准审计意见没有显著影响,说明当涉及到上市公司切身利益的事项时,注册会计师并未充分揭示出公司的盈余管理行为,独立审计质量还无法获得投资者的高度信任。本文还对近年来倍受投资者和监管部门关注的审计意见变通行为进行了探讨。通过对2000-2002年样本的描述性统计和多元逻辑回归分析,我们发现注册会计师倾向于在带说明段无保留审计意见和保留意见之间进行变通。当上市公司的净资产收益率处于重亏区间时,注册会计师更倾向于发表保留意见。研究还发现各年度审计意见保持了很强的一致性。这从某种意义上说明,注册会计师在面临风险较大或者说“不”代价较小的情况下,更容易保持较高的独立性。
[Abstract]:The quality of independent audit has attracted the attention of investors and regulators. A large number of studies show that China's listed companies have carried out a large number of earnings manipulation activities around the qualification of listing (shell) and the qualification of rights issue. The rules and regulations of our country have fully revealed that these earnings manipulation activities have become one of the important methods to test the quality of independent audit in our country's audit market. Taking the financial reports of A-share listed companies from 2000 to 2002 as the research object, this paper systematically examines the relationship between non-standard unqualified or even more serious audit opinions and earnings manipulation. In this study, a multivariate logical regression model is established, which divides the audit opinions of listed companies into two groups: standard unqualified (or unqualified) audit opinion and non-standard unqualified (or non-unqualified) audit opinion. Through single factor analysis and multivariate logistic regression analysis, it is found that there is a significant positive correlation between the probability of non-standard unreserved or even more serious audit opinions of listed companies. It shows that our CPA has a certain level of professional judgment and can say "no" to some problems of accounting information distortion. There is no significant effect on whether or not the non-standard audit opinion of the listed company is issued by the return on net assets in the line of rights issue and the interval of increase in shares, which indicates that when matters of vital interest to the listed company are involved, CPA has not fully revealed the earnings management behavior of the company, and the quality of independent audit can not be highly trusted by investors. This paper also discusses the audit opinion adaptation behavior which has attracted the attention of investors and regulators in recent years. Through descriptive statistics and multivariate logistic regression analysis of the samples from 2000 to 2002, We find that CPAs tend to work between an unqualified audit opinion and a qualified opinion in the explanatory paragraph. When the return on net assets of a listed company is in a heavy loss range, CPAs are more likely to express qualified opinions. The study also found that there was strong consistency across annual audit opinions. This suggests, in a sense, that CPAs are exposed to higher risks or less "no" costs. It is easier to maintain a higher degree of independence.
【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【引证文献】