摘要
本文通过系统考察非标准无保留审计意见与“保壳”和配股资格等因素之间的关系对我国注册会计师的独立性进行了再审视。我们的实证检验结果表明,尽管我国注册会计师已能够发现上市公司的一些会计问题,并开始对上市公司的某些会计信息失真问题说“不”,但这种独立性十分有限。当事关配股、利润分配等上市公司切身利益的事项时,注册会计师更多的是选择沉默。
In this study,we re-examine CPA independence in China through investigating the relationship between modified audit opinions and the ROE hurdle rates for listing rights and rights offering.Our empirical result shows that CPAs in China have mastered relatively high level of professional skill and begun to say no' to some accounting manipulation practices.However,this independence is very limited.When the firms' fundamental interests,specifically the rights offering,are involved,the most possible choice of CPAs is to be silent.Our empirical evidence also does not support the idea that the size of CPA firm in China can serve as a proxy for the audit quality.
出处
《会计研究》
CSSCI
北大核心
2005年第10期76-81,97,共7页
Accounting Research
基金
国家自然科学基金项目(70072014)阶段性成果
