独立审计与会计信息的债务契约有用性  

Independent Audit,Accounting Information and Debt Covenants

作　　者：窦家春[1] 

机构地区：[1]温州大学城市学院,浙江温州325035

出　　处：《山西财经大学学报》2011年第1期117-124,共8页Journal of Shanxi University of Finance and Economics

基　　金：教育部人文社会科学基金资助项目(09YJC790007)

摘　　要：从高质量的审计师和审计意见两个角度,考察了独立审计对债务融资与反映企业偿债能力和盈利能力的会计信息之间相关性的影响。以2000年至2007年深沪两市除金融股以外的所有A股上市公司为研究样本的实证分析表明,非标准审计意见能够显著降低债务融资与会计信息之间的相关性,而高质量的审计师对债务融资与会计信息之间相关性的显著影响只在最终控制人为非国有产权性质的上市公司中存在。This paper investigates the impact of independent audit on the relationship between corporate debt finance and accounting information which reflects corporate solvency and profitability from views of external audit quality and audit opinions.Based on all listed companies in Shanghai and Shenzhen stock market as sample 2000 to 2007 except financial listed companies,the author finds modified audit opinions could lower significantly the relationship between debt finance and accounting information,but the impact of highly external audit on the relationship between debt finance and accounting information only exists in non-stated listed companies.

关 键 词：独立审计 会计信息 债务契约 

分 类 号：F23[经济管理—会计学]