审计师行业专长、盈余管理属性与审计意见决策——基于中国证券市场的经验证据  

Auditor Industry Expertise,Earnings Management Attributes and Audit Opinion Decisions ——Empirical Evidence from Chinese Securities Market

作　　者：张敦力[1] 乐长征[1] 陈小林[2] 林昕[3] 

机构地区：[1]中南财经政法大学会计学院,武汉430073 [2]九江学院会计学院,江西九江332005 [3]中国人民银行海口中心支行,海口570105

出　　处：《云南财经大学学报》2012年第3期131-138,共8页Journal of Yunnan University of Finance and Economics

基　　金：国家自然科学基金面上项目"盈余管理属性;风险标识与审计意见决策"(70972139);教育部人文社会科学研究青年基金项目"信息环境;审计治理与投资者利益保护"(09YJC790130)

摘　　要：采用1999年至2008年A股上市公司作为样本,分析了具有行业专长的审计师能否鉴别不同属性、不同错报风险的盈余管理,并反应在审计意见决策上。结果表明,审计师行业专长提高了审计师的职业判断力,相对于不具有行业专长的审计师而言,更能识别不同属性盈余管理的风险差异,对错报风险高的机会主义盈余管理出具非标意见的概率更高。The paper takes A -share listed companies from 1999 to 2008 as the samples, and analyzes whether earnings management with different attributes as well as risks of misstatements can be distinguished and reflected in auditing decisions by auditors with industry expertise. Re- sults show that industry expertise improves the professional judgment competence of auditors, and compared with those without industry expertise, the auditors can better identify risk differences of earnings management with different attributes, including opportunistic earnings management with high misstatement.

关 键 词：审计行业专长 盈余管理属性 机会主义 决策有用性 审计意见 

分 类 号：F239.4[经济管理—会计学]