本文選題：審計意見 + 會計盈余��； 參考：《吉林大學》2007年碩士論文

【摘要】： 為確保財務信息的質(zhì)量,需要對財務報告進行獨立審計。審計意見是注冊會計師完成審計工作的最終結(jié)果。審計意見的公告,特別是非標準無保留審計意見的公告,對股票市場評判上市公司財務報告的真實性、合法性起到了至關重要的作用。上市公司財務報告被出具的非標準無保留審計意見,實際上是向市場傳遞了一個壞消息。對于理性的投資者而言,他們在得到這一消息后,不會盲目相信財務報告中所提供的會計數(shù)據(jù),而是結(jié)合上市公司被出具的審計意見信息,確認公司實際的盈余狀況,并依此作出相應的反應。本文主要探討的是上市公司財務報告的審計意見對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),分別運用異常報酬率法和多元回歸分析法,考察審計意見對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)構的影響,因此本文的分析更加貼近我國上市公司的現(xiàn)狀。依據(jù)實證分析,本文得到以下結(jié)論:(1)公司在報出非標準審計意見后,季度盈余反應系數(shù)明顯下降,即非標準審計意見會降低盈余公告的信息含量;(2)帶強調(diào)事項段的無保留審計意見雖能使季度盈余反應系數(shù)下降,但并不明顯,而其他類型非標準審計意見則能明顯降低季度盈余反應系數(shù),這就是說,不同類型非標準審計意見對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.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4;F224

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