国有股权、盈余管理与审计意见

发布时间：2018-06-05 11:00

本文选题：审计意见 + 盈余管理　；参考：《审计研究》2009年02期

【摘要】：本文将审计意见在投资者识别盈余管理中的作用深入到投资者判断决策过程当中,从整体上研究了盈余管理与审计意见的关系。研究发现盈余管理的程度越高,审计师出具非标意见的可能性越大,表明审计师能够鉴别上司公司的盈余管理程度,并对盈余管理程度高的上市公司发表非标意见,因此,投资者可以依赖审计师的审计意见来识别上市公司的盈余管理并进行投资决策。向上盈余管理的样本中,所有权性质导致了审计意见在投资者识别盈余管理中作用的差异,国有企业向上盈余管理越多被出具非标审计意见的概率越大,而在非国有企业审计意见的作用没有明显体现出来。向下盈余管理样本中,审计意见在帮助投资者识别上市公司向下盈余管理中的作用依然明朗,但所有权性质没有导致审计意见在投资者识别盈余管理中作用的差异。
[Abstract]:In this paper, the role of audit opinion in investor identification of earnings management is deeply involved in the decision-making process of investor judgment, and the relationship between earnings management and audit opinion is studied as a whole. It is found that the higher the degree of earnings management is, the more likely the auditor is to issue a non-standard opinion, which indicates that the auditor can identify the earnings management degree of the superior company and issue a non-standard opinion to the listed company with a high level of earnings management. Investors can rely on the auditor's audit opinion to identify the earnings management of listed companies and make investment decisions. In the sample of upward earnings management, the nature of ownership leads to the difference of audit opinion in identifying earnings management by investors. The more the upward earnings management of state-owned enterprises is issued, the greater the probability of issuing non-standard audit opinions. In non-state-owned enterprises, the role of audit opinion is not clearly reflected. In the sample of downward earnings management, the role of audit opinion in helping investors identify the downward earnings management of listed companies is still clear, but the nature of ownership does not lead to differences in the role of audit opinions in identifying earnings management.
【作者单位】：北京大学光华管理学院会计系;武汉科技学院经济管理学院;
【分类号】：F275;F239.22

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