摘要
本文从审计意见的形成过程研究了影响上市公司审计意见类型的因素。上市公司的财务状况对审计意见有显著影响;审计师对不同性质的盈余管理区别对待;年报披露迟滞时间与非标意见显著正相关。
This paper explore the factors have effect on the sort of audit opinion.The results of logistic regression are summarized below:The financial station is significantly influencing the sort audit opinion.Confronting two kinds of earning management of listed companies,the attitude of auditor is different.The sluggish of annual reports is significantly positively to modified opinion.This paper perfected the empirically research of audit opinion and laid a foundations for prediction of audit opinion.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2007年第6期116-122,共7页
Journal of Zhongnan University of Economics and Law
基金
河北省科技厅人文社科研究项目"审计意见联动机制研究"(05457268)
关键词
审计意见
盈余管理
Audit Opinion
Determinants
Earning Management
