审计意见变更的影响因素研究

发布时间：2018-06-25 00:49

  本文选题：审计意见变更 + 财务指标　； 参考：《吉林大学》2007年硕士论文

【摘要】： 在以往研究审计意见的论文中,学者们主要研究的都是公司被出具非标准审计意见的影响因素。但是并没有对当年与前一年审计意见不一致现象(审计意见变更)进行过研究。本文利用沪深两市2001——2005年审计意见变更的公司作为样本,在控制了审计师事务所变更的情况下,实证检验了财务指标、盈余管理、股权性质对于审计意见变更的影响。最终得出结论:财务指标的变化会影响审计意见的变更,盈余管理程度变大会导致审计意见的变更,而盈余管理程度变小对审计意见的变更的影响却不显著。股权性质为国有的上市公司,其审计意见不容易发生变更。此外,本文还发现,审计意见变更不是某一因素单独作用的结果,而是三个因素共同作用的结果。
[Abstract]:In the previous papers of audit opinion, scholars mainly studied the influencing factors of nonstandard audit opinions issued by companies. However, there is no research on the inconsistency of audit opinion between the year and the previous year. This paper makes use of the audit opinion changing companies of Shanghai and Shenzhen stock markets from 2001 to 2005 as a sample, and under the condition of controlling the change of auditors' firms, this paper empirically tests the influence of financial index, earnings management and equity property on the audit opinion change. Finally, it is concluded that the change of financial index will affect the change of audit opinion, the change of earnings management degree will lead to the change of audit opinion, but the change of earnings management degree will have no significant effect on the change of audit opinion. Listed companies whose ownership is state-owned are not liable to change their audit opinions. In addition, it is found that the change of audit opinion is not the result of a single factor, but the result of three factors acting together.
【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

【引证文献】

中国硕士学位论文全文数据库 前1条

1 孙少平;我国上市公司审计意见变通行为研究[D];华东交通大学;2009年

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本文编号：2063744