财务危机预警信息、宏观经济周期与审计意见类型  

Earning Warning Information of Financial Crisis,Macroeconomic Cycle and Types of Audit Opinions

作　　者：余浪 胡伟[1] 李长爱[1] 李秉成[2] YU Lang;HU Wei;LI Chang ai;LI Bingcheng(School of Accounting,Hubei University of Economics,Wuhan 430205,China;School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]湖北经济学院会计学院,湖北武汉430205 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《南京审计大学学报》2021年第4期31-40,共10页Journal of Nanjing Audit University

基　　金：国家社会科学基金项目(20CGL011);湖北省社会科学基金一般项目(2019063);湖北会计发展研究中心项目(2019KJ002);湖南省教育厅项目(19B017)。

摘　　要：以沪深主板市场A股为研究对象,综合运用两阶段回归检验、双重聚类检验、调节效应分析等方法,探究财务危机预警信息对审计意见类型的影响机理。研究发现:财务危机指标恶化的企业被出具非标意见的可能性更大,这一现象在经济下行时表现得更加明显。运用两阶段回归检验和双重聚类检验结果仍然稳健。此外,经济周期对其的调节作用在不同审计主体、不同产权性质、不同经济区域以及不同规模的企业存在显著差异。在风险导向审计模式下,审计师可以将客户的财务危机预警信息作为判断审计风险的重要参考依据。Taking A-share of Shanghai and Shenzhen main board market as the research object,this paper comprehensively uses two-stage regression test,double cluster test and adjustment effect analysis method to explore the influence mechanism of financial crisis earning warning information on types of audit opinions.The results show that the enterprises whose financial crisis indicators worsen are more likely to be issued non-standard opinions,which is more obvious in the economic downturn.The results of two-stage regression test and double cluster test are still robust.In addition,the regulatory effect of business cycle on enterprises with different audit subjects,different property rights,in different economic regions and different scale is significantly different.Under the risk-oriented audit mode,the auditor can take the financial crisis warning information of customers as an important reference for audit risk judgment.

关 键 词：财务危机 财务预警 宏观经济周期 审计意见 产权性质 经济区域 

分 类 号：F239[经济管理—会计学] F832.5[经济管理—国民经济]