审计意见对上市公司退市作用的实证分析  

An Empirical Analysis of Audit Opinions to Functions of Listed Company Delisting

作　　者：李敬[1] 郝玉贵[1] 

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《杭州电子科技大学学报（社会科学版）》2012年第2期25-30,共6页Journal of Hangzhou Dianzi University：Social Sciences

基　　金：教育部人文社会科学研究规划项目(12YJA790040);杭州市科技计划项目(KYZ14461105)

摘　　要：退市新政逐步推出,审计师的作用倍受关注。审计意见在退市过程中是否有预测价值?文章通过对比退市公司和配对样本,运用logistic回归实证分析,发现出具的是无保留意见公司退市的概率较低,而出具无法表示意见的公司退市的概率高。审计意见在当年有显著预测作用,而在退市前各年没有预测作用。The role of the auditor has been focused with the gradual introduction of the new delisting policy.Do the audit opinions to withdraw from the market have any predictive value? This article,by taking the logistic regression empirical analysis with the contrasting delisting companies and their matching samples,finds that an unqualified opinion of company has a relatively low probability of delisting,and a disclaimer opinion is on the contrary.Audit opinions have a remarkable predictive function in the very delisting year,but have no predictive function in any year before that.

关 键 词：审计意见 退市 持续经营 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济] F224