發(fā)布時(shí)間：2018-03-31 22:08

  本文選題：上市公司　切入點(diǎn)：非標(biāo)準(zhǔn)無(wú)保留審計(jì)意見(jiàn)　出處：《江蘇大學(xué)》2008年碩士論文

【摘要】： 有關(guān)審計(jì)意見(jiàn)的市場(chǎng)效應(yīng)究竟有何特點(diǎn),目前國(guó)內(nèi)外文獻(xiàn)均未取得一致的結(jié)論,分析其原因主要是研究方法和樣本選取上的差異所致。2001年以來(lái),我國(guó)加大了對(duì)上市公司信息披露的監(jiān)管,信息披露更加規(guī)范,樣本數(shù)據(jù)真實(shí)性更強(qiáng),使得審計(jì)的質(zhì)量得到了進(jìn)一步的保證。在此背景下,審計(jì)意見(jiàn)的市場(chǎng)效應(yīng)有何特點(diǎn)?本文試圖通過(guò)對(duì)相關(guān)文獻(xiàn)的分析,以滬市上市公司2005—2007年的數(shù)據(jù)為樣本,研究審計(jì)意見(jiàn)市場(chǎng)效應(yīng)的特點(diǎn),為證券市場(chǎng)相關(guān)各方的決策提供參考。 本文的研究主要分五個(gè)部分進(jìn)行: 第一部分,緒論。本部分主要說(shuō)明本文的選題背景,對(duì)國(guó)內(nèi)外有關(guān)審計(jì)意見(jiàn)市場(chǎng)傳導(dǎo)效應(yīng)研究的文獻(xiàn)作一個(gè)綜述后,通過(guò)對(duì)相關(guān)文獻(xiàn)的分析,為本文的研究提供一些思路。本部分還提出了本論文研究思路和研究方法,以及本文的突破點(diǎn),并安排本文的研究框架。 第二部分,審計(jì)意見(jiàn)市場(chǎng)效應(yīng)的的理論分析。本部分主要對(duì)支撐審計(jì)意見(jiàn)市場(chǎng)效應(yīng)的信號(hào)理論進(jìn)行分析,闡述了注冊(cè)會(huì)計(jì)師、公司管理層、信息使用者(投資者)和股價(jià)對(duì)審計(jì)意見(jiàn)所做出的反應(yīng)。 第三部分,審計(jì)意見(jiàn)市場(chǎng)效應(yīng)的制度分析。本部分主要對(duì)2001年以來(lái),國(guó)家相關(guān)部門頒布的一些有關(guān)信息披露方面的法規(guī)政策進(jìn)行了簡(jiǎn)單介紹,特別是2006年審計(jì)準(zhǔn)則公布后,通過(guò)統(tǒng)計(jì)分析揭示了制度背景的變化對(duì)審計(jì)市場(chǎng)的影響。 第四部分,實(shí)證研究設(shè)計(jì)和結(jié)果。在文獻(xiàn)綜述和理論分析的基瓷?本部分根據(jù)本研究樣本選取的條件,對(duì)所搜集到的2005—2007年滬市被出具非標(biāo)準(zhǔn)意見(jiàn)的公司進(jìn)行篩選,然后利用非正常報(bào)酬率法和多元回歸法,建立模型和并研究的具體步驟進(jìn)行設(shè)計(jì),多元回歸的因變量有以下四個(gè):審計(jì)意見(jiàn)類型,企業(yè)資產(chǎn)賬面價(jià)值,股利分配方案和凈資產(chǎn)報(bào)酬率。利用本文所設(shè)計(jì)的研究方法,對(duì)所選樣本進(jìn)行實(shí)證研究,并對(duì)研究結(jié)果進(jìn)行分析。結(jié)果顯示:非標(biāo)準(zhǔn)審計(jì)意見(jiàn)有明顯的市場(chǎng)負(fù)反應(yīng)。 第五部分,結(jié)論和政策建議。本部分首先將對(duì)本研究進(jìn)行總結(jié),然后,從證券市場(chǎng)監(jiān)管與注冊(cè)會(huì)計(jì)師審計(jì)行業(yè)監(jiān)管兩個(gè)角度提出若干建議以助于提高我國(guó)上市公司年報(bào)中披露的審計(jì)意見(jiàn)的信息含量,強(qiáng)化市場(chǎng)效應(yīng),最后提出本文實(shí)證研究的不足之處,為后續(xù)研究者提出若干建議以改善相關(guān)研究。
[Abstract]:What are the characteristics of the market effect of audit opinion? at present, there is no consistent conclusion in domestic and foreign literature. The reasons are mainly caused by the differences in research methods and sample selection. China has increased the supervision of information disclosure of listed companies, more standardized information disclosure, more authentic sample data, so that the quality of the audit has been further guaranteed. In this context, what are the characteristics of the market effect of audit opinion? This paper attempts to study the characteristics of audit opinion market effect based on the data of listed companies in Shanghai Stock Exchange from 2005 to 2007 through the analysis of relevant literature, and provide a reference for the decision-making of relevant parties in the stock market. The research of this paper is divided into five parts:. The first part, introduction. This part mainly explains the background of this paper, after a review of the domestic and foreign literature on the market conduction effect of audit opinion, through the analysis of the relevant literature, This part also puts forward the research ideas and methods of this paper, as well as the breakthrough points of this paper, and arranges the research framework of this paper. The second part is the theoretical analysis of the market effect of audit opinion. This part mainly analyzes the signal theory that supports the market effect of audit opinion. The reaction of information users (investors) and stock prices to the audit opinion. The third part is the institutional analysis of the market effect of audit opinion. This part mainly introduces some laws and regulations on information disclosure issued by the relevant departments since 2001, especially after the promulgation of audit standards in 2006. Through the statistical analysis, it reveals the influence of the change of the system background on the audit market. The fourth part, empirical research design and results. In the literature review and theoretical analysis of the base porcelain? In this part, according to the selected conditions of this research sample, we screen the companies that were issued non-standard opinions in Shanghai Stock Exchange from 2005 to 2007, and then use the abnormal rate of return method and the multiple regression method. There are four dependent variables of multiple regression: audit opinion type, enterprise asset book value, dividend distribution scheme and net asset return rate. The empirical study on the selected samples and the analysis of the results show that the non-standard audit opinion has obvious negative market reaction. Part V, conclusions and policy recommendations. This part will first summarize this study, and then, From the two angles of securities market supervision and CPA audit industry supervision, this paper puts forward some suggestions to improve the information content of audit opinions disclosed in the annual report of listed companies in China, and to strengthen the market effect. Finally, the shortcomings of the empirical research in this paper are put forward, and some suggestions are put forward to improve the related research.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F832.51;F239.4;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳涓;上市公司年報(bào)審計(jì)意見(jiàn)信息含量研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

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本文編號(hào)：1692666