公司特征、国际“四大”与审计意见

Firm Characteristics,the Big-Four and Audit Opinions

国际“四大”审计质量是否更高,它们与“非四大”在出具审计意见的决策上是否存在差异等问题,是国内外会计学界研究的重要课题。本文首次结合公司的具体特征,检验国际“四大”与“非四大”对不同特征公司出具审计意见类型的差异。研究结果表明,从总体上看,没有发现国际“四大”出具“非标意见”的概率与“非四大”存在显著差异;而针对上市公司的具体特征来看,国际“四大”出具“非标意见”的概率与“非四大”则存在显著差异。

It＇s an important issue that whether the big-four have higher audit quality. This paper investigates the difference in audit opinion decisions based on the firm characteristics between the big-four and non-big four auditors. I find that,as the results of the previous literature, there is no significant difference in proba- bility of the issuance of qualified opinions. But I find that there exists significant difference in audit opinion decisions.