CPA审计意见视角的财务动机关注域研究——来自我国股票市场的经验证据  

Study on the concerns of auditing opinions on the financial incentives——Evidence from the share market in China

作　　者：王小红[1] 宋玉[1] 晁军宁 

机构地区：[1]西安工程大学管理学院,陕西西安710048 [2]西安数字技术学院数码科技系,陕西西安710038

出　　处：《西安工程大学学报》2010年第3期357-363,共7页Journal of Xi’an Polytechnic University

摘　　要：以我国2005~2008年间A股上市公司为样本,针对注册会计师审计意见对特殊财务动机的关注域问题提出假设并进行检验.运用Logistic回归分析法,在分析了上市公司和审计机构相关特征的基础上,以全样本和各独立年度样本分别考察了注册会计师审计意见对上市公司扭亏、临界、配股3类财务动机的关注情况.从而得出注册会计师审计意见对上市公司扭亏动机具有较强的识别能力,但对临界动机和配股动机包含的风险信息未表现出合理的职业关注.The concerning aspects of auditing opinions on the particular financial incentives of the clients is studied under three hypotheses through the samples of Chinese A-Share market dated from 2005 to 2008.For the study of the succeeding hypotheses,the research is carried on with logistic regression,in which concerns of auditing opinions on the particular incentives of listed companies（turning,keeping on threshold and rationing） is studied while variables standing for the characters of the listed companies and the accounting firms are controlled.The research draws the following conclusions through the work mentioned above： CPAs are cautious about the incentive of turning but incautious about the incentives of keeping on the threshold and getting right-offer,which have been proved to be common in listed companies.

关 键 词：审计意见 财务动机 重大错报风险 

分 类 号：F235[经济管理—会计学]