会计—税收差异对审计意见的影响研究——基于财务潜伏危机的中介效应  

Research on the Impact of Accounting-tax Differences on Audit Opinions:Based on the Intermediary Effect of Financial Latent Crisis

作　　者：孙莹[1] 刘晓烨 SUN Ying;LIU Xiaoye

机构地区：[1]中共上海市委党校,上海200233 [2]西安科技大学,陕西西安710000

出　　处：《上海市经济管理干部学院学报》2022年第5期18-29,共12页Journal of Shanghai Economic Management College

摘　　要：以我国2015-2018年A股上市公司为研究样本,实证检验不同方向的会计—税收差异对财务潜伏危机和审计意见的影响,并探讨财务潜伏危机在影响路径中的中介效应。结果表明:(1)会计—税收差异与财务潜伏危机呈显著的“U”形关系,财务潜伏危机随着会计—税收差异的增加先降低后升高;(2)会计—税收差异与审计意见呈显著的“U”形关系,但负向的会计—税收差异与审计意见则表现为线性关系,负向会计—税收差异额越大,注册会计师越容易出具非标准审计意见;(3)企业面临的财务潜伏危机越大,越容易被出具严厉的审计意见;(4)财务潜伏危机在会计—税收差异对审计意见的作用路径中存在部分中介效应,并且中介效应只存在于正向会计—税收差异的企业样本中。研究结论为利益相关者判别企业财务状况、评估企业价值提供新的视角,对减轻会计信息不对称带来的影响具有积极意义。Taking China’s A-share listed companies from 2015 to 2018 as a research sample,the empirical test of the impact of accounting-tax differences in different directions on financial latent crises and audit opinions,and the mediating effect of financial latent crises in that impact path.The results show that:(1)The accounting-tax difference and the financial latent crisis have a significant“U”relationship.The financial latent crisis decreases first and then rises as the accounting-tax difference increases;(2)There is a significant“U”relationship on the Accounting-tax difference and the audit opinion,but the negative accounting-tax difference and the audit opinion show a linear relationship.The greater the negative accounting-tax difference,the easier it is for certified public accountants to issue non-standard audit opinions;(3)The financial latent crisis enterprises facing goes greater,the easier it is for certified public accountants to issue severe audit opinions;(4)The financial latent crisis has a partial intermediary effect in the path of the accounting-tax differences on the audit opinions,and this intermediary effect only exists in positive accounting-tax Differences in the sample of companies.The conclusion of the study provides a new perspective for stakeholders to judge the financial status of the enterprise and evaluate the value of the enterprise,and it has a positive significance for reducing the impact of the asymmetry of accounting information.

关 键 词：会计—税收差异 财务潜伏危机 审计意见 盈余管理 

分 类 号：F239.4[经济管理—会计学]