审计意见对盈余信息含量的影响

发布时间：2018-05-06 16:27

本文选题：审计意见 + 会计盈余　；参考：《吉林大学》2007年硕士论文

【摘要】： 为确保财务信息的质量,需要对财务报告进行独立审计。审计意见是注册会计师完成审计工作的最终结果。审计意见的公告,特别是非标准无保留审计意见的公告,对股票市场评判上市公司财务报告的真实性、合法性起到了至关重要的作用。上市公司财务报告被出具的非标准无保留审计意见,实际上是向市场传递了一个坏消息。对于理性的投资者而言,他们在得到这一消息后,不会盲目相信财务报告中所提供的会计数据,而是结合上市公司被出具的审计意见信息,确认公司实际的盈余状况,并依此作出相应的反应。本文主要探讨的是上市公司财务报告的审计意见对盈余信息含量的影响。本文利用2002至2005年A股上市公司第一季度数据,分别运用异常报酬率法和多元回归分析法,考察审计意见对盈余信息含量的影响。在多元回归分析中,本文还控制了公司治理结构的影响,因此本文的分析更加贴近我国上市公司的现状。依据实证分析,本文得到以下结论:(1)公司在报出非标准审计意见后,季度盈余反应系数明显下降,即非标准审计意见会降低盈余公告的信息含量;(2)带强调事项段的无保留审计意见虽能使季度盈余反应系数下降,但并不明显,而其他类型非标准审计意见则能明显降低季度盈余反应系数,这就是说,不同类型非标准审计意见对盈余信息含量的影响不同。
[Abstract]:To ensure the quality of financial information, financial reports need to be independently audited. The audit opinion is the final result of the certified public accountant to complete the audit work. The announcement of audit opinion, especially the announcement of non-standard unqualified audit opinion, plays a vital role in judging the authenticity and legitimacy of listed companies' financial reports in the stock market. The non-standard unqualified audit opinion issued by the listed company's financial report is in fact a bad news to the market. For rational investors, after receiving this information, they will not blindly trust the accounting data provided in the financial report, but instead confirm the actual surplus position of the company in conjunction with the audit opinion information issued by the listed company. And make corresponding response accordingly. This paper mainly discusses the effect of audit opinion on earnings information content of listed companies. Based on the first quarter data of A-share listed companies from 2002 to 2005, this paper investigates the effect of audit opinions on earnings information content by using abnormal rate of return and multiple regression analysis. In multivariate regression analysis, this paper also controls the influence of corporate governance structure, so the analysis of this paper is closer to the current situation of listed companies in China. Based on the empirical analysis, the following conclusions are obtained: 1) after reporting the non-standard audit opinion, the quarterly earnings response coefficient decreases significantly. That is, the non-standard audit opinion will reduce the information content of the earnings announcement. (2) an unqualified audit opinion with an emphasis on items can reduce the quarterly earnings response coefficient, but it is not obvious. Other types of non-standard audit opinions can significantly reduce the quarterly earnings response coefficient, which means that different types of non-standard audit opinions have different effects on earnings information content.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F224

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