分行业信息披露监管与审计意见类型  

Industry-classified Supervision on Information Disclosure and Types of Audit Opinions

作　　者：付彦详 Fu Yanxiang(Xinjiang University of Finance&Economics,Urumqi Xinjiang 830012)

机构地区：[1]新疆财经大学,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2023年第12期6-9,16,共5页Shandong Textile Economy

摘　　要：文章以2015年上交所变更信息披露监管模式为切入点,考察交易所将信息披露由辖区监管转变为分行业监管模式对审计意见类型的影响。研究发现:分行业信息披露监管实施后,审计师发表非标准审计意见的概率会提高。本文还通过考虑行业间差异、滞后解释变量和PSM倾向得分匹配法进行了稳健性检验,结论依然成立。研究结论为我国信息披露监管对审计机构行为的影响提供了增量的经验证据。The paper takes the changed supervision mode of information disclosure in Shanghai Stock Exchange in 2015 as the starting point to examine the impact of the change of information disclosure from jurisdictional supervision to industry-classified supervision on the types of audit opinions.It is found that after the implementation of the industry-classified supervision of information disclosure,the probability of auditors issuing non-standard audit opinions will increase.In the paper,the robustness tests are carried out by considering inter-industry differences,lagged explanatory variables,and PSM propensity score matching,and the conclusions are still valid.The research conclusion provides incremental empirical evidence for the impact of information disclosure supervision on the behavior of audit institutions in China.

关 键 词：分行业监管 审计意见 审计风险 

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