扭亏、审计师变更与审计意见购买

Turning Loss into Gain,Auditor Switching and Audit Opinions Shopping

本文中使用了修正的Lennox审计意见估计模型,对2001年到2003年有扭亏行为的上市公司的审计师变更和审计意见购买的关系进行了研究;并分析了变更后的审计意见同盈余管理之间的关系。研究发现:扭亏与审计师变更显著正相关;上期出具非标准无保留审计意见且本期发生事务所变更的公司不但不能实现审计意见的购买,而且有加重审计意见的趋势;盈余管理程度与审计意见的改善负相关。

This research sample includes listed companies which turned loss into gain during the accounting period 2001--2003 and the data is estimated by the modified audit opinions model of Lennox （2000）. The evidence indicates a positive significant relationship between turning losses into gains and auditor switching, and the improvement of audit opinions, but the opposite result about opinions shopping. The evidence also explains the negative association between the earnings management and the improvement of audit opinions.