外部董事与审计意见

Outside Directors and Audit Opinion

以2000年自愿设立外部董事的156家公司及其控制样本公司为研究对象,考查了外部董事的设立与审计意见之间的关系。研究发现,设立外部董事的公司收到标准无保留审计意见的概率显著高于未设立外部董事的公司。外部董事的设立,向审计师传递了公司治理结构得到改善的信息,使审计师更加信赖公司的财务报告。研究还发现,财务风险大、盈余管理程度高和上年度被审计师出具非标准意见的公司更可能收到非标准无保留审计意见。

Based on 156 samples from 2000 in Chinese stock market ,this paper researches the relationship between the establishment of outside directors and audit opinion and discovers that the probability of the company has outside directors receives clean opinion is more than that hasn＇t outside directors. Furthermove, the paper also finds the company that has higher risk of financial, earnings management and that received unclean opin ions last year is more likely to receive unclean opinion.