首次持续经营不确定性审计意见信息含量研究  

A Study of the Information Content of Going Concern Uncertainty Audit Reports in Chinese Listed Companies

作　　者：黄秋敏[1] 张天西[2] 

机构地区：[1]西安交通大学管理学院,陕西西安710061 [2]上海交通大学安泰经济与管理学院,上海200052

出　　处：《审计与经济研究》2009年第6期25-33,共9页Journal of Audit & Economics

摘　　要：市场对首次持续经营不确定性审计意见具有显著的负面反应,同时市场能区别对待注册会计师出具的不同类型的持续经营不确定性审计意见。在年度报告公布的较短时窗内市场对无法表示持续经营不确定性审计意见的市场负面反应显著高于对强调无保留持续经营不确定性审计意见和保留持续经营不确定性审计意见的负面反应。The market reaction is significantly negative to the first going concern uncertainty report. The market also can distinguish different types of auditors＇ going concern uncertainty report. In the short time window that the annual report released, the market negative reaction to disclaimer going concern uncertainty opinion is significantly higher than to unqualified going concern uncertainty opinion with modified wording and qualified opinion.

关 键 词：持续经营不确定性 审计意见 信息含量 

分 类 号：F239.1[经济管理—会计学] G222[经济管理—国民经济]