审计意见和年报披露会影响盈余质量吗？  

Do Audit Opinions and Timeliness of Annual Report Affect Earnings Quality?

作　　者：余怒涛[1] 沈中华[2] 黄登仕[1] 

机构地区：[1]西南交通大学经济管理学院 [2]台湾大学财务金融学系

出　　处：《审计研究》2008年第3期55-63,共9页Auditing Research

摘　　要：本文使用沪深两市A股上市公司的面板数据,分析了审计意见和年报披露及时性与盈余质量的关系,认为二者与盈余质量之间存在显著的相关性:首先,年度财务报告被出具"非标"类型审计意见的上市公司,盈余质量较低;其次,年报披露越及时的公司,盈余质量越高。另外我们的研究结果还表明年报被出具"非标"审计意见的公司,会更晚披露财务报告,验证了变更年报预约披露日期(延迟披露)的公司则更容易被出具"非标"审计意见。In this paper, we analyzed the relationship among audit opinions, annual report timeliness and earnings quality by using panel data of Chinese listed companies. Our findings indicate that there has significant relationship between earnings quality and the two variables. Namely, there have relatively lower earnings quality if the annual report audit opinion is labeled qualified. And there have higher earnings quality if the listed company issues annual report earlier. We also show that the annual report time will be lagged if the annual financial statement is labeled qualified. And the annual report will be more easily labeled qualified if the companies changed the scheduled （lagged） disclosure dates.

关 键 词：盈余质量 年报披露及时性 预约披露日期变更 审计意见 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济] F224