本文選題：審計(jì)意見(jiàn) + 會(huì)計(jì)盈余　； 參考：《吉林大學(xué)》2007年碩士論文

【摘要】： 為確保財(cái)務(wù)信息的質(zhì)量,需要對(duì)財(cái)務(wù)報(bào)告進(jìn)行獨(dú)立審計(jì)。審計(jì)意見(jiàn)是注冊(cè)會(huì)計(jì)師完成審計(jì)工作的最終結(jié)果。審計(jì)意見(jiàn)的公告,特別是非標(biāo)準(zhǔn)無(wú)保留審計(jì)意見(jiàn)的公告,對(duì)股票市場(chǎng)評(píng)判上市公司財(cái)務(wù)報(bào)告的真實(shí)性、合法性起到了至關(guān)重要的作用。上市公司財(cái)務(wù)報(bào)告被出具的非標(biāo)準(zhǔn)無(wú)保留審計(jì)意見(jiàn),實(shí)際上是向市場(chǎng)傳遞了一個(gè)壞消息。對(duì)于理性的投資者而言,他們?cè)诘玫竭@一消息后,不會(huì)盲目相信財(cái)務(wù)報(bào)告中所提供的會(huì)計(jì)數(shù)據(jù),而是結(jié)合上市公司被出具的審計(jì)意見(jiàn)信息,確認(rèn)公司實(shí)際的盈余狀況,并依此作出相應(yīng)的反應(yīng)。本文主要探討的是上市公司財(cái)務(wù)報(bào)告的審計(jì)意見(jiàn)對(duì)盈余信息含量的影響。 本文利用2002至2005年A股上市公司第一季度數(shù)據(jù),分別運(yùn)用異常報(bào)酬率法和多元回歸分析法,考察審計(jì)意見(jiàn)對(duì)盈余信息含量的影響。在多元回歸分析中,本文還控制了公司治理結(jié)構(gòu)的影響,因此本文的分析更加貼近我國(guó)上市公司的現(xiàn)狀。依據(jù)實(shí)證分析,本文得到以下結(jié)論:(1)公司在報(bào)出非標(biāo)準(zhǔn)審計(jì)意見(jiàn)后,季度盈余反應(yīng)系數(shù)明顯下降,即非標(biāo)準(zhǔn)審計(jì)意見(jiàn)會(huì)降低盈余公告的信息含量;(2)帶強(qiáng)調(diào)事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)雖能使季度盈余反應(yīng)系數(shù)下降,但并不明顯,而其他類(lèi)型非標(biāo)準(zhǔn)審計(jì)意見(jiàn)則能明顯降低季度盈余反應(yīng)系數(shù),這就是說(shuō),不同類(lèi)型非標(biāo)準(zhǔn)審計(jì)意見(jiàn)對(duì)盈余信息含量的影響不同。
[Abstract]:To ensure the quality of financial information, financial reports need to be independently audited. The audit opinion is the final result of the certified public accountant to complete the audit work. The announcement of audit opinion, especially the announcement of non-standard unqualified audit opinion, plays a vital role in judging the authenticity and legitimacy of listed companies' financial reports in the stock market. The non-standard unqualified audit opinion issued by the listed company's financial report is in fact a bad news to the market. For rational investors, after receiving this information, they will not blindly trust the accounting data provided in the financial report, but instead confirm the actual surplus position of the company in conjunction with the audit opinion information issued by the listed company. And make corresponding response accordingly. This paper mainly discusses the effect of audit opinion on earnings information content of listed companies. Based on the first quarter data of A-share listed companies from 2002 to 2005, this paper investigates the effect of audit opinions on earnings information content by using abnormal rate of return and multiple regression analysis. In multivariate regression analysis, this paper also controls the influence of corporate governance structure, so the analysis of this paper is closer to the current situation of listed companies in China. Based on the empirical analysis, the following conclusions are obtained: 1) after reporting the non-standard audit opinion, the quarterly earnings response coefficient decreases significantly. That is, the non-standard audit opinion will reduce the information content of the earnings announcement. (2) an unqualified audit opinion with an emphasis on items can reduce the quarterly earnings response coefficient, but it is not obvious. Other types of non-standard audit opinions can significantly reduce the quarterly earnings response coefficient, which means that different types of non-standard audit opinions have different effects on earnings information content.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F239.4;F224

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