持续经营审计意见的影响因素、信息含量和经济后果:研究述评  

A Review of Studies on Influencing Factors,Information Content and Economic Consequences of Going Concern Opinions

作　　者：李琰[1] 张立民[1] 邢春玉[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《北京交通大学学报（社会科学版）》2017年第1期89-96,共8页Journal of Beijing Jiaotong University(Social Sciences Edition)

基　　金：国家社科基金项目"持续经营审计意见对资本市场资源配置效率的影响机理研究"(15BGL051);审计署重点科研课题"论国家审计是国家治理的基石和重要保障"(15SJ01001);国家自科学基金项目"市场化环境对企业创新投资效率的影响机理研究:宏微观视角"(71572009)

摘　　要：持续经营审计意见能够反映公司经营状况和预测未来业绩,其在资本市场的重要作用得到理论界和学术界的广泛认可与关注。对国内外有关持续经营审计意见的相关研究进行回顾和评述:从审计师专业胜任能力、审计师独立性和审计环境多方面产生的影响因素,持续经营审计意见的信息含量及其经济后果三个方面,提炼现有文献的观点、研究不足以及未来研究的方向。可为我国学者提供关于持续经营审计意见的前沿研究资料和未来研究指引,也对监管机构、上市公司和注册会计师等具有重要启发意义。Going concern opinions can reflect a company＇s operating conditions and predict its future performance.The importance of going concern opinions in capital market has been widely recognized in academic fields.Based on a review of the relevant research of going concern opinions both at home and abroad,this paper summarizes the major views and weaknesses of the existing literature and proposes some directions for future study from several perspectives,namely,the information content and the economic consequences of going concern opinions,and the influencing factors of auditor＇s professional competence,auditor independence and audit environment.It is believed that this paper has sketched the frontier of the current researches and the direction for future studies,and therefore is of significance to the regulators,listed companies,and CPAs.

关 键 词：持续经营审计意见 影响因素 信息含量 经济后果 

分 类 号：F239.65[经济管理—会计学]