公司治理對審計意見影響的實證研究
發(fā)布時間：2018-10-26 11:46
【摘要】：2010年11月初，我國財政部頒發(fā)了修訂后的《中國注冊會計師審計準則》，準則明確要求注冊會計師要了解被審計單位的內部控制環(huán)境。做為內部控制系統(tǒng)的制度環(huán)境，公司治理制約著內部控制的有效運行，由此可知公司治理一定會對注冊會計師審計產(chǎn)生重要影響。公司治理做為對公司進行控制和管理的制度安排，其健全與否直接影響到上市公司與證券市場的健康發(fā)展，其完善程度關系到上市公司會計信息質量的高低。真實可靠的會計信息是注冊會計師對上市公司出具標準審計意見的前提，注冊會計師對上市公司的財務報表發(fā)表審計意見時，必然會關注公司會計信息的質量。理論上講完善合理的公司治理代表著較高的經(jīng)營管理水平和較低的審計風險，因而注冊會計師對公司治理比較完善的上市公司審計后往往會出具標準無保留審計意見�？梢姽局卫硗晟婆c否與審計意見存在很大相關性。 本文首先選取在深交所主板上市的A股公司2010-2012年的數(shù)據(jù)作為研究對象，并采用二元logistic回歸實證研究等方法，從上市公司公司治理的股權結構、董事會和監(jiān)事會特征三個方面選取具有代表性的指標研究公司治理因素對上市公司年報審計意見類型的影響。實證結果發(fā)現(xiàn)，，是否設置審計委員會指標與注冊會計師出具的標準無保留審計意見具有顯著的正相關關系，上市公司第一大股東持股比例、董事會會議次數(shù)指標和監(jiān)事會總規(guī)模指標與注冊會計師出具的標準審計意見具有顯著的負向相關關系。即設置了審計委員會的上市公司更容易獲得標準審計意見；董事會會議次數(shù)越大，上市公司獲得非標準審計意見的可能性就越大。此外第一大股東持股比例越高反而獲得標準審計意見的可能性越高，并且監(jiān)事會規(guī)模越大獲得標準審計意見的可能性卻越高。
[Abstract]:At the beginning of November 2010, the Ministry of Finance of China issued the revised auditing Standards of Chinese Certified Public Accountants (CPA), which explicitly requires CPAs to understand the internal control environment of the audited units. As the institutional environment of internal control system, corporate governance restricts the effective operation of internal control, so it can be seen that corporate governance will have an important impact on CPA audit. Corporate governance, as a system arrangement for the control and management of a company, has a direct impact on the healthy development of the listed company and the securities market, and its perfection is related to the quality of accounting information of the listed company. True and reliable accounting information is the premise of CPAs issuing standard audit opinions to listed companies. When CPAs issue audit opinions on the financial statements of listed companies, they will inevitably pay attention to the quality of corporate accounting information. In theory, sound and reasonable corporate governance represents a higher level of management and lower audit risk, so CPA will often issue a standard unqualified audit opinion after auditing the relatively perfect corporate governance of listed companies. It can be seen that whether corporate governance is perfect or not has great relevance with audit opinion. This paper firstly selects the data of A share companies listed on Shenzhen Stock Exchange's main board from 2010 to 2012 as the research object, and adopts the method of dual logistic regression to study the equity structure of listed companies' governance. This paper studies the influence of corporate governance factors on the types of audit opinions of listed companies in three aspects: board of directors and board of supervisors. The empirical results show that there is a significant positive correlation between the setting of audit committee index and the standard unqualified audit opinion issued by CPA. There is a significant negative correlation between the index of the number of board meetings and the total scale of the board of supervisors and the standard audit opinion issued by CPA. That is, listed companies with audit committees are more likely to obtain standard audit opinions, and the greater the number of board meetings, the more likely the listed companies are to obtain non-standard audit opinions. In addition, the higher the shareholding ratio of the first largest shareholder, the higher the possibility of obtaining the standard audit opinion, and the higher the scale of the board of supervisors is, the higher the possibility of obtaining the standard audit opinion is.
【學位授予單位】：石家莊經(jīng)濟學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F271;F239.4
本文編號：2295609
[Abstract]:At the beginning of November 2010, the Ministry of Finance of China issued the revised auditing Standards of Chinese Certified Public Accountants (CPA), which explicitly requires CPAs to understand the internal control environment of the audited units. As the institutional environment of internal control system, corporate governance restricts the effective operation of internal control, so it can be seen that corporate governance will have an important impact on CPA audit. Corporate governance, as a system arrangement for the control and management of a company, has a direct impact on the healthy development of the listed company and the securities market, and its perfection is related to the quality of accounting information of the listed company. True and reliable accounting information is the premise of CPAs issuing standard audit opinions to listed companies. When CPAs issue audit opinions on the financial statements of listed companies, they will inevitably pay attention to the quality of corporate accounting information. In theory, sound and reasonable corporate governance represents a higher level of management and lower audit risk, so CPA will often issue a standard unqualified audit opinion after auditing the relatively perfect corporate governance of listed companies. It can be seen that whether corporate governance is perfect or not has great relevance with audit opinion. This paper firstly selects the data of A share companies listed on Shenzhen Stock Exchange's main board from 2010 to 2012 as the research object, and adopts the method of dual logistic regression to study the equity structure of listed companies' governance. This paper studies the influence of corporate governance factors on the types of audit opinions of listed companies in three aspects: board of directors and board of supervisors. The empirical results show that there is a significant positive correlation between the setting of audit committee index and the standard unqualified audit opinion issued by CPA. There is a significant negative correlation between the index of the number of board meetings and the total scale of the board of supervisors and the standard audit opinion issued by CPA. That is, listed companies with audit committees are more likely to obtain standard audit opinions, and the greater the number of board meetings, the more likely the listed companies are to obtain non-standard audit opinions. In addition, the higher the shareholding ratio of the first largest shareholder, the higher the possibility of obtaining the standard audit opinion, and the higher the scale of the board of supervisors is, the higher the possibility of obtaining the standard audit opinion is.
【學位授予單位】：石家莊經(jīng)濟學院
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F271;F239.4
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