机会主义倾向、经营风险与审计质量

Opportunistic Tendencies,Business Risk and Audit Quality

以行为经济学"前景理论"分析审计行为中存在的机会主义倾向对于审计意见的作用机制,采用深交所数据进行实证检验后发现,经营风险越小的上市公司越容易获得清洁的审计意见。原本应该反映上市公司财务信息质量的审计意见似乎成了财务业绩评价的标准,这说明审计行为中存在着机会主义倾向。在方法上引入行为经济学的基本理论可以拓展审计研究的思路,并在理论上进一步升华我们对于审计行为的认识。

According to ＂Prospect Theory＂ of behavioral economics,this paper analyzed the mechanism between auditors＇ opportunistic tendencies and the audit opinions,then examined the hypothesis by the data from Shenzhen Stock Exchange in China.The empirical results showed that the smaller the business risks of listed companies was,the easier to get clean audit opinions.Audit opinions which should have reflected the quality of financial reports just became an evaluation of financial performance,which indicated the existence of opportunistic tendencies in the audit action.This study introduced behavioral economics into audit research not only to extend the methodological thought but also to sublimate our knowledge of audit action.