审计质量与信用评级

发布时间：2018-01-05 16:27

本文关键词：审计质量与信用评级　出处：《财会通讯》2017年03期 　论文类型：期刊论文

【摘要】：本文采用2008-2014年A股上市公司发行债券的公司主体信用评级以及其所发行的债券的首发信用评级作为研究样本,用可控性应计利润替代审计质量,分为主体信用评级和债券信用评级两部分立足于债权人的角度分别研究审计质量与信用评级之间的关系。研究发现,审计质量分别与债券主体信用评级和债券信用评级呈显著正相关关系,说明较高的审计质量有利于提高企业的主体信用评级和债券信用评级。在考虑企业控制权类型后,研究结果显示国有企业的政府背景会降低审计质量对信用评级的影响,即与非国有企业相比,国有企业的审计质量对主体信用评级和债券信用评级的影响较小。
[Abstract]:In this paper, the main credit rating of A-share listed companies and the initial credit rating of the bonds issued by A-share listed companies from 2008 to 2014 are used as the research samples. This paper uses controllable accrual profits to replace audit quality, and studies the relationship between audit quality and credit rating from the perspective of creditors, which is divided into two parts: main credit rating and bond credit rating. The audit quality has a significant positive correlation with the credit rating of the bond subject and the credit rating of the bond. It shows that higher audit quality is beneficial to improve the main credit rating and bond credit rating of enterprises. The results show that the government background of state-owned enterprises will reduce the impact of audit quality on credit rating, that is, compared with non-state-owned enterprises, the audit quality of state-owned enterprises has less impact on the main credit rating and bond credit rating.
【作者单位】：陕西省商洛学院;
【基金】：陕西省社科界重大理论与现实问题研究项目“地方高校内部控制优化研究”(项目编号:2016Z135)资助
【分类号】：F832.51;F239.4
【正文快照】： 一、引言当今经济全球化、金融全球化、政治无界化的宏观背景下,全球信用风险正以指数的形式而迅速增长着。在债券市场中,信用风险作为其中最大的风险,国家规定在企业发行债券前,要通过相应评估手段对企业信用风险予以揭示并将这一凭据结果提示给市场投资者,使得。国家要求的

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