扭亏动机下审计师变更决策与年报披露的及时性研究  

Decision of Auditor Change and Timeliness of Financial Reports Based on Motive of Turning Loss into Profit

作　　者：王善平[1,2] 赵聪聪[2] 赵国宇[3] 

机构地区：[1]湖南师范大学商学院,湖南长沙410081 [2]湖南大学工商管理学院,湖南长沙410079 [3]广东商学院会计学院,广东广州510320

出　　处：《审计与经济研究》2014年第1期19-29,共11页Journal of Audit & Economics

基　　金：国家自然科学基金项目(70372040);湖南省软科学项目(2008ZK3095);教育部新世纪优秀人才支持计划项目(NCET-06-0703)

摘　　要：以2003—2011年因连续两年亏损而被ST且第三年扭亏为盈的沪、深A股上市公司为样本,研究其在扭亏为盈年审计师变更决策及其与年报披露及时性的关系。研究发现:上市公司在亏损第二年收到非无保留意见比收到带强调事项段的无保留意见更容易在扭亏为盈年变更审计师;事务所更换为小规模事务所且更换的时机越晚,审计意见越容易得到改善;审计师更换的时机越早、审计意见得到改善的ST公司年报披露越及时。另外,"审计意见类型"对退市的影响不大,而"扣除非经常性损益后的净利润为正"作为恢复上市的必要条件之一具有较大的"杀伤力"。The auditor change has already gained much recognition. However, research on the listed companies which have been specially treated （ST） for its two-year losses proved to be little. By analyzing ST companies＇ behavior of changing auditors in the year when turning losses into profit, this paper research found that, if the ST companies received modified audit o- pinions particularly the qualified opinions, these companies tended to change their former auditor to a new one; changing the former firm into a relatively small firm would result in a better audit opinion; the later the former auditor was changed, the bet- ter the auditor opinions would be ; the earlier the auditor was changed, the timelier the release of annual report will be; the re- lease of the annual reports would also be timelier if the auditor opinions improved; It proves the indicator of ＂audit opinion＂ does not have much lethality but the indicator of ＂the net profit after deducting non-recurring profit and loss should be positive＂ does have great lethality.

关 键 词：扭亏动机 审计师变更 变更时机 年报及时性 退市新指标 特别处理制度 审计意见 年报披露 

分 类 号：F239.43[经济管理—会计学]