财务重述影响因素研究——基于差错发生期和差错更正期的分析

发布时间：2018-02-24 12:08

本文关键词： 财务重述会计差错差错发生期差错更正期　出处：《山西财经大学学报》2012年05期 　论文类型：期刊论文

【摘要】：以2002~2010年我国A股上市公司年报中出现"前期会计差错更正"项目的公司为研究对象,基于财务重述差错发生期和差错更正期的分析,以是否发生财务重述为因变量,利用logit回归系统,考察了财务重述的影响因素。在财务指标方面,自由现金流越大,流动比率越高,公司发生会计差错和更正会计差错的概率就越小,公司增长速度与会计差错的发生和更正之间不存在显著关系。在内部治理方面,董事会规模越大,发生会计差错的概率就越高,对更正差错起到的作用不显著;领导权结构为两职合一的公司更正会计差错的概率相对较低,但对差错发生没有显著影响;董事会会议频率越低,董事会成员持股比例越高、股权集中度越高,公司发生和更正会计差错的概率就越小。在外部审计方面,发生事务所变更、经非"四大"审计、被出具非标审计意见的公司发生和更正会计差错的概率较高。
[Abstract]:In 2002~2010 China A shares listed company's annual report ", the previous accounting errors" project as the research object, the financial restatement period error and error correction period based on the analysis, according to whether the occurrence of financial restatements as the dependent variable, using logit regression system, the effects of the factors of financial restatements in terms of financial indicators. Free cash flow, the greater flow rate is higher, the company accounting errors and corrections of accounting errors probability is smaller, and the growth rate of the accounting errors and corrections does not exist between the significant relationship. In the internal governance, the larger board size, the probability of accounting errors is higher, the error correction plays a role is not significant; the leadership structure for the probability of the two level one, the correction of accounting error is relatively low, but the error has no significant effect; the board meeting frequency is low, the board of directors The higher the shareholding ratio of a member will be, the higher the degree of ownership concentration is. The probability that the company will make corrections and correct accounting errors will be smaller. In the external audit aspect, when a firm changes, the company who has been issued the non-standard audit opinion has a higher probability of occurrence and correction of accounting errors after the non four audit.

【作者单位】：西安交通大学管理学院;西安交通大学经济与金融学院;
【基金】：国家自然科学基金项目(71172186、71102095) 教育部新世纪人才支持计划项目(NCET-07-0309) 过程控制与效率工程教育部重点实验室
【分类号】：F233;F832.51;F224

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