事务所变更策略与非标审计意见规避行为研究——来自中国证券市场2001～2004年A股上市公司的证据被引量：4

A Research of Auditor Switching Strategy and the Behavior of Avoiding Non-clean Opinions: Evidence of Chinese A-share Listed Companies from 2001 to 2004

下载PDF

导出

摘要该文利用2001～2004年中国深沪两股市非金融类A股上市公司的数据,构建3个模型,实证分析了在我国现有的制度安排和政府监管政策下的上市公司会计师事务所变更策略(变更抑或不变更)和审计意见类型之间的关系。研究发现,中国的A股上市公司在此研究期间成功地利用事务所变更策略规避了非标准无保留审计意见。 This paper, using the panel data of those A-share listed companies classified as non-financial companies from 2001 to 2004 in the Chinese security market, and modeling three models, investigates the relationship between auditor switching strategy (switching or not switching) and audit opinions in the current institutional setting and government fiat empirically. The results suggest that companies should avoid non-clean opinion successfully during the research period.

作者温国山丁朝霞

机构地区上海财经大学会计学院中山大学管理学院

出处《中山大学学报（社会科学版）》 CSSCI 北大核心 2007年第4期109-114,共6页 Journal of Sun Yat-sen University(Social Science Edition)

关键词 A股上市公司审计师事务所非标审计意见规避审计合谋 A-share listed companies auditor switching strategy non-clean opinions

分类号 F832.51 [经济管理—金融学]

引文网络
相关文献

参考文献9

1Chow,C.W.,and S.J.Rice.Qualified Audit Opinions and Auditor Switching[ J ].The Accounting Review,1982,57 (April):326-335.
2Smith D.B.An Investigation of Securities and Exchange Commission Regulation of Auditor Change Disclosures:The Case of Accounting Series Release No.165[ J ].Journal of Accounting Research,1988,(Spring):134-145.
3Krishnan J.Auditor Switching and Conservatism[ J ].The Accounting Review,1994,69 (January):200-215.
4Krishnan,J.,R.Stephens.Evidence on Opinion Shopping from Audit Opinion Conservatism[ J ].Journal of Accounting and Public Policy,1995,14 (Autumn):179-201.
5Clive Lennox.Do companies successfully engage in opinion shopping? Evidence from the UK[ J ].Journal of Accounting and Economics,2000,29:321-337.
6李爽,吴溪.审计师变更研究--中国证券市场的初步证据[M].北京:中国财政经济出版社,2003.
7原红旗,李海建.会计师事务所组织形式、规模与审计质量[J].审计研究,2003(1):32-37. 被引量：215
8吴联生,谭力.审计师变更决策与审计意见改善[J].审计研究,2005(2):34-40. 被引量：114
9朱红军.国外公司盈余管理与审计师更换关系探讨[J].外国经济与管理,2003,25(9):39-42. 被引量：4

二级参考文献19

1Defond and Jiambalvo. Factors Related to Auditor-client Disagreements over Income-increasing Accounting Methods[J].Contemporary Accounting Research, 1993 : 415-431.
2Becker, Defond, Jiambalvo, and Subramanyam the Effect of Auditor Quality. on Earnings Management[J]. Contemporary Accounting Research 1998,15(1) : 24.
3Defond and Jiambalvo. Incidence and Circumstances of Accounting Errors[J]. The Accounting Review, 1991, (7) : 643- 655.
4Defond and Subrarnanyam. Auditor Changes and Discretionary Accruals [J]. Journal of Accounting and Economics, 1998, 25: 35-67.
5Feltham, Hughes and Simunie. Empirical Assessment of the Impact of Auditor Quality on the Valuation of New Issues [J]. Journal of Accounting and Economies, 1991, (12) : 375-400.
6Francis and Wilson. Auditor Changes: a Test of Theories Relating to Agency Costs and Auditor Differentiation[J]. The Accounting Review, 1988, (10) : 663-682.
7Chow,C. and S. Rice. 1982. Modified Audit Opinions and Auditor Switching. The Accounting Review 57: 326 - 335.
8Krishnan, J. 1994. Auditor Switching and Conservatism. The Accounting Review 69:200 - 215.
9Krishnan,J. and R. Stephens. 1995. Evidence on Opinion Shopping from Audit Opinion Conservatism. Journal of Accounting and Public Policy 14:179 -201.
10Lennox, C. 2000. Do Companies Successfully Engage in Opinion- shopping? Evidence from the UK. Journal of Accounting and Economics 29 : 321 - 337.