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影响审计意见因素的实证分析 被引量:7

Positive analysis on factors influencing auditor opinions
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摘要 以2002年年报为基础,通过实证的方法研究了上市公司财务指标、会计师事务所规模、上市公司所在地、是否拥有审计委员会与审计意见之间的关系.研究发现,目前影响我国上市公司审计意见的主要因素是公司本身盈利能力、偿债能力及盈余管理.通过研究发现,我国上市公司与会计师事务所在一定程度上正日臻完善. Based on the annual financial reports of the listed corporations, the relationships are analyzed among the opinions of auditors and other factors, i. e., the financial indexes, the scale of CPA firms, the location of the headquarters of the listed corporations, and whether the corporations own the audit committees. It is found that the major factors influencing the auditor opinions are the earning power, debt repayment ability, and the management of retained earnings, and that both the listed corporation and the CPA firms have been improving.
出处 《沈阳工业大学学报》 EI CAS 2005年第4期453-457,共5页 Journal of Shenyang University of Technology
关键词 审计意见 标准审计意见 非标准审计意见 实证研究 回归分析 auditor opinion standard auditor opinion modified auditor opinion positive analysis regression analysis
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