摘要
以我国沪深两市2004~2009年的非金融类上市公司为研究样本,分析了实施新审计准则对审计质量的影响。研究发现,在其他条件相同的情况下,对于同样程度的盈余管理程度,审计师在新审计准则实施后出具非标准审计意见的概率更高。这个结论说明,新审计准则的实施提高了审计质量。
Using non-financial listed companies 2004-2009 data on Shanghai and Shenzhen Stock Exchange,the author makes a research on the effects of the implementation of new auditing standards on the impact of audit quality.Audit markets environment has changed subsequent to the adoption of the new auditing standards,and this change in the environment may affect the auditor＇s audit behavior.The author finds that： Ceteris paribus,for the same level of earnings management,auditors issued a higher probability of modified audit opinions after the implementation of new auditing standards.This result shows that the implementation of new auditing standards improves audit quality.
出处
《山西财经大学学报》
CSSCI
北大核心
2011年第8期108-114,共7页
Journal of Shanxi University of Finance and Economics
基金
教育部研究生教育创新项目--南京大学会计学博士生国际化项目(IAPHD)
关键词
审计准则
盈余管理
审计意见
auditing standards
earnings management
audit opinions
