资本市场独立审计信用惩罚效应的实证检验

发布时间：2018-04-03 21:51

本文选题：资本市场　切入点：独立审计信用　出处：《财经问题研究》2009年05期

【摘要】：本文采集沪、深两市2003—2005年的相关数据,以财政部第十一号《会计信息质量检查公告》为研究事件,观测检查公告对受处罚会计师事务所未来收益与客户市场价值波动的影响,映射其中蕴含的资本市场独立审计信用惩罚效应。结果表明,市场对处罚公告回应并不强烈,验证了我国资本市场"弱势"独立审计信用惩罚效应的存在性,而监管机构协调化、监督检查常规化与制度化,以及公众信用意识与监管手段有待进一步提升。
[Abstract]:This paper collects relevant data from 2003 to 2005 in Shanghai and Shenzhen stock markets, taking the 11th Accounting Information quality Inspection notice of the Ministry of Finance as the research event.The influence of inspection announcement on the future income of the punished accounting firm and the fluctuation of customer market value is observed, which reflects the capital market independent audit credit penalty effect contained therein.The results show that the response of the market to the punishment announcement is not strong, which verifies the existence of the "weak" independent audit credit penalty effect in China's capital market, while the regulatory agencies coordinate, and the supervision and inspection are regularized and institutionalized.And public credit awareness and regulatory measures need to be further improved.
【作者单位】：中南大学商学院;
【基金】：湖南省社会科学基金项目(07YBB287) 中南大学研究生教育创新工程(0676214)“制度伦理视角下独立审计信用监管机制研究”阶段性成果
【分类号】：F239.4;F224

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