自愿性会计政策变更与非标审计意见的相关性研究——来自1998～2002年深沪上市公司的经验证据  

Study of the Relationship between Accounting Policy Changes and the CPA's Audit

作　　者：刘斌[1] 孙回回[1] 李嘉明[1] 

机构地区：[1]重庆大学经济与工商管理学院会计学系,重庆400030

出　　处：《财贸研究》2004年第3期101-107,共7页Finance and Trade Research

摘　　要：本文以 1 998～ 2 0 0 2年间进行了各种自愿性会计政策变更的上市公司为研究对象 ,考察注册会计师对企业自愿性会计政策变更行为所持的态度 ,并进一步分析导致不同态度的影响因素。结果表明 :利润影响程度、有无盈余管理动机、企业财务状况和审计客户规模是会计师事务所出具非标审计意见的主要考虑因素 ;会计师事务所的规模对非标审计意见的出具并没有显著影响 ,大事务所与小事务所的审计质量并无明显区别。We have chosen some listed companies as our sample firms who had voluntarily changed their accounting methods during 1998-2002, and analyzed CPA's audit attitudes towards the changes and the determinants of their attitudes. Results show that (1) the CPA auditors are mainly concerned more about the effects of changes on profits, the motivations of managing their earnings, business financial positions and the size of their customers, (2) the size of the CPA firms has an insignificant effect on the CPA's opinions and it makes no difference between the audit quality of the big and small CPA firms.

关 键 词：会计政策 审计意见 影响因素 企业会计准则 

分 类 号：F275[经济管理—企业管理] F233[经济管理—国民经济]