审计意见、会计师事务所选择与债务融资成本  

Audit Opinions、Choice of Accounting Firms and the Cost of Debt Financing

作　　者：乔璐[1] 

机构地区：[1]暨南大学管理学院

出　　处：《财会通讯（下）》2015年第10期8-11,129,共4页Communication of Finance and Accounting

摘　　要：本文分析了审计意见、会计师事务所选择对于上市公司债务融资成本的影响。研究发现,被出具非标准型审计意见的上市公司相比获得标准无保留审计意见的上市公司具有显著较高的债务融资成本,而选择大型会计师事务所则有助于增强审计意见的风险揭示功能。This paper discuss about the relationship among the audit opinions,the choice of accounting firms and cost of debt financing.The empirical results show that the company with non—standard audit opinions campared the company with the standard unqualified audit opinion has significantly higher cost of debt financing.And big accounting firms can help improve the ability of audit opinions to reveal of the risk.

关 键 词：审计意见 会计师事务所选择 债务融资成本 

分 类 号：F275[经济管理—企业管理]