非标准无保留审计意见影响因素的实证研究

发布时间：2018-05-05 22:01

本文选题：非标准无保留审计意见 + 费用依赖性　；参考：《暨南大学》2008年硕士论文

【摘要】： 从1992年10月至今,我国的注册会计师审计走向法定化已经历了十几年的历史。审计意见作为注册会计师对财务报告信息质量的鉴证,为资本市场上的广大投资者所高度重视。特别的,非标准无保留审计意见越来越受到监管部门、学术界和广大投资者的关注。作者也对被出具非标准无保留审计意见的上市公司产生了浓厚的兴趣:是什么因素导致了这些公司被出具非标准无保留审计意见呢?注册会计师是否保持了其应有的独立性?这正是本文所探讨的问题。首先,在以委托代理理论、信息不对称理论和代理成本理论等理论分析的基础上,本文提出了研究假设;然后,利用能够公开获得的上市公司财务数据,采用Logistic回归的方法进行实证研究。本文分别从注册会计师审计市场中审计需求方和审计供给方两个方面对非标准无保留审计意见的影响因素进行分析。研究结果表明,费用依赖性、盈余管理、事务所的规模等因素对非标准无保留审计意见有显著影响,但是关于公司治理结构的变量从总体上来说对非标准无保留审计意见的影响并不显著。最后,根据实证研究的结果,结合中国目前的市场环境,本文提出了一些政策性建议。
[Abstract]:Since October 1992, China's CPA audit has gone through a history of more than ten years. The audit opinion, as the certified public accountant's proof of the financial report information quality, is highly valued by the majority of investors in the capital market. In particular, non-standard unqualified audit opinions have been paid more and more attention by regulators, academics and investors. The author is also interested in the non-standard unqualified audit opinion issued by listed companies: what causes these companies to be issued non-standard unqualified audit opinion? Does the CPA maintain its due independence? This is exactly the problem discussed in this paper. Firstly, based on the analysis of principal-agent theory, information asymmetry theory and agency cost theory, this paper puts forward the research hypotheses, and then, using the publicly available financial data of listed companies, Logistic regression method is used to carry out empirical research. This paper analyzes the influence factors of non-standard unqualified audit opinion from two aspects of audit demand side and audit supply side in CPA audit market. The results show that such factors as cost dependence, earnings management and firm size have significant effects on the non-standard unqualified audit opinion. But the influence of the variables on corporate governance structure on the non-standard unqualified audit opinion is not significant. Finally, according to the results of empirical research and the current market environment in China, this paper puts forward some policy recommendations.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】