自愿性会计政策变更、审计费用与审计意见——基于A股上市公司数据的研究  

Voluntary Accounting Policy Changes,Audit Fees and Audit Opinions:A Study Based on the Data of A-share Listed Companies

作　　者：朱文莉 许佳惠 ZHU Wenlil,;XU Jlahul(School of Economics and Management,Shaanxi University of Science ＆ Technology-,Xi＇an 710021,China;Shaanxi Research Center of Development Strategy-for Light Industry,Xi＇an 710021,China)

机构地区：[1]陕西科技大学经济与管理学院,陕西西安710021 [2]陕西轻工产业发展战略研究中心,陕西西安710021

出　　处：《南京审计大学学报》2018年第5期21-31,共11页Journal of Nanjing Audit University

基　　金：陕西省教育厅哲学社会科学重点研究基地项目(17JZ015)

摘　　要：以2011—2015年A股上市公司为样本,研究自愿性会计政策变更对审计意见和审计费用的影响。研究发现:自愿性会计政策变更利润影响数与非标准审计意见显著正相关,但较高的审计费用会降低自愿性会计政策变更利润影响数与非标准审计意见之间的相关性。进一步区分变更性质和产权性质后发现:发生恶意会计政策变更的企业、国有企业更易发生审计意见购买行为。Taking A-share listed companies from 2011 to 2015 as a sample,this paper studies the influence of voluntary accounting policy changes on audit opinions and audit fees. It is found that the influencing number of profit changes in voluntary accounting policy changes is positively correlated with non-standard audit opinions,but higher audit fees will reduce the correlation between the above two. It is further found that the enterprises and the state-owned enterprises with malicious accounting policy changes are more likely to have the audit opinion shopping behavior.

关 键 词：自愿性会计政策变更 非标准审计意见 审计费用 盈余管理 内部控制有效性 审计意见购买行为 

分 类 号：F239.1[经济管理—会计学]