摘要
本文选取了2001年沪深两市一般行业共585家上市公司作为分析样本,对亏损公司与盈利公司在新四项减值准备上的会计政策选择差异,以及新四项减值准备、审计任期对注册会计师的审计意见类型的影响进行了实证研究,发现亏损上市公司倾向于计提更高的新四项减值准备比例;注册会计师的审计意见能够揭示出公司这种盈余管理动机;过长的审计任期有损审计独立性。
This paper studies different accounting policies the four new asset provision among listed firms, the effect of the new four asset provision and audit tenure on audit opinion. We find that the loss firms inclined to calculate and take higher provision. CPA can disclose the motive of earning management. However, auditing independence may be diminished by the long tenure.
