期刊文献+

关键审计事项、审计意见与审计报告信息含量

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摘要 以2016至2017年A股上市公司为对象,以累计超额收益率衡量市场反应,运用事件研究法探过关键审计事顶是否带来投资决策相关增量信息,并结合审计意见的信息分析审计意见对关键审计事项信息含量的影响。研究发现,关键审计事顶能显著提高审计报告的信息含量,非标准无保留审计意见会降低关键审计事顶的信息含量。基于此结论,分别从投资者、审计师的角度提出了相应的政策建议。
出处 《审计月刊》 2019年第8期38-41,共4页
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