摘要
笔者基于负面新闻影响注册会计师出具非标准审计意见的假说,利用我国2012年~2014年沪深两市A股2386家上市公司的财务指标,引入法制环境作为变量进行logistic回归分析,验证负面新闻与审计意见之间相关关系,探索不同法制环境下负面报导对审计意见影响程度的强弱,结果显示：负面新闻与上市公司是否被出具非标准审计意见呈现正向相关关系,并且法治环境会加深这种相关关系。
Based on the hypothesis of non-standard audit opinions issued by certified public accountants influenced by negative news,the author verifies the relationship between negative news and audit opinions and explores the impact of negative reports on audit opinion under different legal environment,using the financial indicators of 2386 A-share listed company in Shanghai and Shenzhen in 2012-2014,making the logistic regression analysis with the introduction of legal environments as variables. It turns out that negative news and non-standard audit opinions of listed companies issued by certified public accountants are positively correlated,which will be deepened under the legal environment.
出处
《经济经纬》
CSSCI
北大核心
2016年第5期114-119,共6页
Economic Survey
关键词
负面新闻
审计意见
法制环境
上市公司
Negative News
Audit Opinion
Legal Environment
Listed Company
