公司避税被出具非标准审计意见吗?  

Are Modified Audit Opinions Issued for Tax Aggressive Companies?

作　　者：陈冬[1] 张治勇 慕雨斐 CHEN Dong;ZHANG Zhiyong;MU Yufei(Economics & Management School,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《审计与经济研究》2019年第2期31-42,共12页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年基金项目(16YJC790005);国家自然科学基金项目(71772139;71102159);中央高校基本科研业务费专项资金资助;武汉大学人文社会科学研究项目

摘　　要：以中国上市公司为研究对象,对客户公司避税程度与审计师出具非标准审计意见之间的关系进行研究。研究发现:第一,当客户公司避税程度低时,随着公司避税程度的增加,客户公司被审计师出具非标准审计意见的可能性下降;当客户公司避税程度高时,随着避税程度的增加,客户公司被审计师出具非标审计意见的可能性上升。第二,当审计师来自大型会计师事务所时,在避税程度最高的分位数样本中,客户公司被出具非标审计意见的可能性更大。第三,公司有较高的机构投资者持股情况下,在避税程度较低的分位数样本中时,审计客户被出具非标准审计意见的可能性更小。研究发现表明,公司避税与审计意见之间呈非线性关系,审计师能够识别客户公司的避税行为对企业价值的影响。On the one hand,corporate tax avoidance increases corporate cash retention and retained earnings,and improves the sustainable operation capacity of enterprises.On the other hand,corporate tax avoidance,which is often associated with rent-seeking,reduces corporate transparency and weakens the quality of accounting information.So can auditors identify the impact of different types of corporate tax avoidance on the quality of accounting information?This paper takes Chinese listed companies as the research object and studies the relationship between the degree of corporate tax avoidance and modified audit opinion.We have the following findings:firstly,when the degree of client companies tax avoidance is low,as the corporate tax avoidance increases,the possibility of being issued modified audit opinions decreases.However,when the degree of client companies tax avoidance is high,with the increase in tax avoidance,modified audit opinions are more likely to be issued.Secondly,when auditors come from a large accounting firm,client companies are more likely to receive modified audit opinions in the highest quantile sample of tax avoidance.Thirdly,if the companies have higher shareholding of institutional investors,they are less likely to be issued modified audit opinions when their tax avoidance is low.The findings show that there is a non-linear relationship between corporate tax avoidance and audit opinion,and auditors can identify the impact of corporate tax avoidance of client companies on corporate value.

关 键 词：公司避税 审计意见 事务所规模 机构投资者 会计信息质量 审计风险 审计质量 

分 类 号：F239[经济管理—会计学]