本文選題：審計(jì)意見 + 財(cái)務(wù)指標(biāo)��； 參考：《暨南大學(xué)》2008年碩士論文

【摘要】： 注冊會(huì)計(jì)師對上市公司財(cái)務(wù)報(bào)告信息質(zhì)量的鑒證所發(fā)表的審計(jì)意見,是作為獨(dú)立于上市公司和利益相關(guān)者的“第三人”而做的。審計(jì)報(bào)告的意見類型為公司各方面的利益相關(guān)者所重視,并能對他們的決策行為產(chǎn)生重要的影響,因此,通過某種適當(dāng)方式對上市公司審計(jì)意見類型進(jìn)行預(yù)測具有很好的現(xiàn)實(shí)意義。 從80年代開始,國外研究者們已經(jīng)開始進(jìn)行審計(jì)意見預(yù)測研究,而近年來國內(nèi)的學(xué)者在這一領(lǐng)域也作了相當(dāng)?shù)呐�。但是以往的研究大都單純以公司�?cái)務(wù)指標(biāo)為解釋變量進(jìn)行模型估計(jì)。本文運(yùn)用我國上市公司的財(cái)務(wù)報(bào)表數(shù)據(jù),在財(cái)務(wù)數(shù)據(jù)的基礎(chǔ)上加入公司治理和會(huì)計(jì)師事務(wù)所因素兩類非財(cái)務(wù)信息變量,采用Logistic回歸方法對審計(jì)意見進(jìn)行預(yù)測研究。 本文選取2003—2005年收到非標(biāo)準(zhǔn)審計(jì)意見的178家制造業(yè)公司,根據(jù)資產(chǎn)規(guī)模、相同行業(yè)、1∶1配對原則,選取178家收到標(biāo)準(zhǔn)審計(jì)意見的公司與之組成研究樣本。首先對17個(gè)財(cái)務(wù)指標(biāo)進(jìn)行因子分析,提取財(cái)務(wù)指標(biāo)公因子后,使用Logistic回歸方法分別構(gòu)建了基于財(cái)務(wù)指標(biāo)的審計(jì)意見預(yù)測模型和加入非財(cái)務(wù)信息指標(biāo)的綜合預(yù)測模型,最后通過回判分析結(jié)果表明,綜合預(yù)測模型的預(yù)測能力優(yōu)于基于財(cái)務(wù)指標(biāo)的審計(jì)意見預(yù)測模型,非財(cái)務(wù)指標(biāo)對于審計(jì)意見類型也具有一定的預(yù)測能力。
[Abstract]:The CPA's audit opinion on the information quality of the listed company's financial report is made as a "third person" independent of the listed company and the stakeholders. The types of opinions of audit reports are valued by all stakeholders in the company and can have a significant impact on their decision-making behavior, therefore, It is of practical significance to predict the types of audit opinions of listed companies in some appropriate way. Since 1980s, foreign researchers have begun to study the prediction of audit opinions, and domestic scholars have made considerable efforts in this field in recent years. However, most of the previous studies used corporate financial indicators as explanatory variables to estimate the model. This paper applies the financial statement data of listed companies in our country, adds two kinds of non-financial information variables, corporate governance and accounting firm factors, on the basis of financial data, and uses Logistic regression method to predict audit opinions. This paper selects 178 manufacturing companies that received non-standard audit opinions from 2003 to 2005. According to the asset size and 1: 1 pairing principle of the same industry, 178 companies receiving standard audit opinions are selected to form a research sample. Firstly, 17 financial indexes are analyzed by factor analysis, and then the Logistic regression method is used to construct the audit opinion forecasting model based on financial index and the comprehensive forecasting model with non-financial information index. Finally, the result shows that the forecasting ability of the comprehensive forecasting model is better than that of the audit opinion forecasting model based on the financial index, and the non-financial index has certain predictive ability for the type of audit opinion.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.6;F276.6;F224

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