摘要
以上市公司会计师事务所变更为研究对象,选取2005~2009年沪深股市上市公司为样本,分析会计师事务所变更与审计意见、盈余管理的关系。研究结果表明,上年度被出具非标准审计意见与处于财务困境的公司更倾向于变更会计师事务所,但没有发现变更前后的盈余管理程度存在显著性差异,也没有发现盈余管理高低与会计事务所变更存在显著性关系,注册会计师审计并未因高盈余管理而退出高风险审计项目,审计时也未充分考虑盈余管理风险。
Taking the change of accounting firm of listed companies as the object of study, the paper selected listed companies Shanghai and Shenzhen stock as the sample, analyzed the relations among the change of accounting firm, audit opinion and earnings management. The findings indicated that the enterprises that were written up the non-standard audit opinion and were in the financial difficult in the previous year were apt to changing the accounting firm, but there were not significance relationship be： tween the high and low of the earnings management and the change of accounting firm. Chartered accountant did not withdraw from the high risk audit project for the high earnings management and did not consider the earnings management risk when they audited.
出处
《福建行政学院学报》
2011年第1期90-94,112,共6页
Journal of Fujian Administration Institute
关键词
会计师事务所
审计意见
变更
盈余管理
The accounting firm
Audit opinion
Change
Earnings management
