政治联系、涉案行为与审计意见——基于上海社保基金案的实证研究  

Political Connections,Involved Behaviors and Audit Opinions:Empirical Study on the Legal Case of Shanghai Social Security Fund

作　　者：杜颖洁[1] 杜兴强[1] 

机构地区：[1]厦门大学管理学院

出　　处：《管理学报》2011年第2期186-194,共9页Chinese Journal of Management

基　　金：国家自然科学基金资助项目(71072053);福建省社科规划资助重点项目(2010A012);中央高校基本科研业务费专项资金资助项目(2010221021)

摘　　要：选择上海社保基金案为研究对象,根据2004~2008年年末注册地为上海的上市公司的年报、临时公告和纸质新闻媒体报道资料,手工搜集了关键高管（董事长与总经理）的政治联系数据和公司涉案与否的数据,实证研究了涉案行为与政治联系之间的关系,以及涉案行为在上海社保基金案之前、期间和之后对公司审计意见的影响。研究结果表明,政治联系的上市公司显著地更可能涉案,且在上海社保基金案曝光的2006年,涉案公司被出具非标审计意见的概率显著更高;但若以2006年为基准,在上海社保基金案之前的2004~2005年、之后的2007~2008年,涉案公司被出具非标审计意见的概率显著更低。This paper focuses on the legal case of Shanghai social security fund.Firstly,based on the annual reports and temporary announcements of public listed companies registered in Shanghai from 2004 to 2008,as well as some reports from news media,this paper manually collects political connections data of key top managers of sample companies and the involved data.Secondly,it empirically studies the relation between political connections and involved behaviors,and the impact of involved behaviors on audit opinions before,during and after the case.The results show that among sample companies registered in Shanghai,the ones with political connections have a significantly higher possibility to be involved in the case than others.In 2006 when the legal case was exposed,involved companies have a higher possibility of receiving unqualified audit opinions;however,from the year 2004 through 2005 and from the year 2007 through 2008,the possibility of involved companies to receive unqualified auditor opinions from auditors was lower.

关 键 词：政治联系 涉案行为 审计意见 上海社保基金案 

分 类 号：C93[经济管理—管理学]