事务所变更、审计意见类型与财务重述

发布时间：2018-05-12 18:08

本文选题：财务重述 + 负向财务重述　；参考：《中国注册会计师》2014年04期

【摘要】：本文以2005-2009年间中国A股上市公司补充与更正报告中出现"会计差错更正"项目的公司为研究对象,分别以是否发生财务重述和重述调整方向为因变量,系统研究了事务所变更、审计意见类型对财务重述的影响。形成的结论主要有:被出具标准审计意见的公司,发生财务重述以及负向财务重述的概率均低于被出具非标审计意见的公司;没有发现事务所变更的公司发生财务重述和负向重述的概率高于事务所未变更的公司;而被出具标准审计意见的公司在事务所变更后发生负向重述的概率高于事务所未变更的公司,但没有发现其发生财务重述的概率高于事务所未变更的公司;未更换事务所的公司其前期被出具标准审计意见与发生财务重述的概率负相关,而与负向财务重述的关系不显著。
[Abstract]:In this paper, we study the accounting error correction of Chinese A-share listed companies from 2005 to 2009, taking the financial restatement and the restatement adjustment direction as the dependent variables, and systematically study the change of the firm. The effect of type of audit opinion on financial restatement. The main conclusions are as follows: the probability of financial restatement and negative financial restatement is lower than that of non-standard audit opinion; The probability of financial restatement and negative restatement of the company that has not found the change of the firm is higher than that of the company without the change of the firm. The probability of negative restatement after the change of the firm is higher than that of the company that has not changed, but the probability of the financial restatement is higher than that of the company without the change of the firm. The standard audit opinion issued by the unreplaced firm is negatively correlated with the probability of financial restatement, but has no significant relationship with the negative financial restatement.
【作者单位】：长安大学经管学院;西北大学经管学院;西安交通大学管理学院;
【基金】：国家自然基金:基于投资者保护视角的或有事项披露及其经济后果研究(71172186) 教育部新世纪人才支持计划项目:资产结构、资产流动性与企业价值研究(NCET07-0309) 教育部人文社科项目:综合运输大通道供给结构优化理论与方法研究(11YJA630115) 中国博士后科学基金资助:高管激励、现金流操控与经济后果研究(2013M542313)
【分类号】：F233;F832.51;F224

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