审计任期、盈余管理属性与审计意见决策  

Audit Tenure,Earnings Management Attributes and Audit Opinion Decision

作　　者：陈小林[1] 胡淑娟[1] 林昕[2] 

机构地区：[1]九江学院会计学院,江西九江332005 [2]中国人民银行海口中心支行,海南海口570105

出　　处：《上海立信会计学院学报》2011年第6期17-27,共11页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金面上项目(70972139);教育部人文社会科学研究青年基金项目(09YJC790130)

摘　　要：采用1999至2008年A股上市公司作为研究样本,研究了审计任期、盈余管理属性与审计意见的关系。研究结果表明,审计任期对审计师辨别盈余管理是决策有用性盈余管理还是机会主义盈余管理具有显著影响。审计任期越长,审计师的辨别能力越好,长审计任期的审计师更可能对机会主义盈余管理发表非标意见。This paper used A-share listed companies from 1999 to 2008 as the research sample, to investigate the relationship between audit tenure, earnings management attribute and audit opinion. The research results indicate that the ability ~ff distinguishing the attributes of earnings management between informative earnings management and opportunistic earnings management is influenced by audit tenure. The longer audit tenure, the better ability to identify earnings management attributes. Auditors with long- term tenure are more likely to issue modified audit opinion on opportunistic earnings management.

关 键 词：事务所任期 盈余管理属性 机会主义 决策有用性 审计意见 

分 类 号：F239[经济管理—会计学]