上市公司违规问题的审计后果研究——基于证券监管部门处罚公告的分析

发布时间：2018-05-02 15:59

本文选题：违规 + 审计意见　；参考：《审计研究》2009年04期

【摘要】：近年来,不断有上市公司被中国证券监督管理委员会及上海和深圳两个证券交易所(以下简称"一会两所")处罚,国内外研究上市公司被处罚方面的文献主要集中于上市公司被处罚后股票市场的反应,甚少有研究涉及上市公司被处罚后审计师的反应:审计师在进行审计时是否更加谨慎,是否会要求更高的审计费用?通过对2001—2007年被"一会两所"处罚过的上市公司的审计师的反应发现,审计师在上市公司被处罚当年及之后的年份出具非标准审计意见的概率更高,并且要求更高的审计费用,但是处罚程度并没有对审计师出具非标准审计意见的概率及要求的审计费用造成显著影响。除此之外,我们发现上市公司被处罚当年,审计师的反应程度最强烈,出具非标准审计意见的概率最高,要求的审计费用也最高。
[Abstract]:In recent years, listed companies have been penalized by the China Securities Regulatory Commission and the Shanghai and Shenzhen stock exchanges. Domestic and foreign studies on the punishment of listed companies mainly focus on the reaction of the listed companies after punishment in the stock market. Very few studies involve the reaction of auditors after the punishment of listed companies: whether auditors are more cautious in conducting audits, Will higher audit fees be required? By reacting to the auditors of the listed companies that were penalized by "one or two" companies in 2001-2007, it was found that auditors were more likely to issue non-standard audit opinions in the year in which the listed company was punished and the year after the punishment. Higher audit fees are required, but the degree of punishment does not have a significant impact on the auditor's probability of issuing a non-standard audit opinion and the required audit cost. In addition, we find that in the year of punishment, auditors have the strongest reaction, the probability of issuing non-standard audit opinions is the highest, and the required audit costs are also the highest.
【作者单位】：北京大学光华管理学院;
【基金】：教育部人文社会科学研究项目"投资者保护导向的审计治理效应(08JA630007)"的阶段性研究成果
【分类号】：F239.4;F224

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