摘要
业绩预告修正是上市公司披露的重要信息,受到资本市场的广泛关注.文章以我国2015-2019年A股上市公司为样本,实证研究业绩预告修正对审计意见的影响.结果发现,业绩预告修正与非标审计意见显著正相关;有效的内部控制可以缓解业绩预告修正与非标审计意见的正向关系.进一步研究发现,相比于无业绩预告修正的公司,有业绩预告修正的公司更有可能更换会计师事务所.
Earnings forecast revision is an important information disclosed by listed companies, which has received extensive attention from the capital market. Using a sample of China’s A-share listed companies from 2015 to 2019, this study explores the internal relationship between earnings forecast revision and audit opinion, and the role of internal control in moderating the influence of earnings forecast revision on audit opinion.It is found that earnings forecast revision is positively associated with modified audit opinion, and effective internal control can alleviate the positive relationship between earnings forecast revision and modified audit opinion.Further research work finds that compared with listed companies with no earnings forecast revision, listed companies that publish earnings forecast revision are more likely to change accounting firm.
作者
骆良彬
朱伟夫
LUO Liangbin;ZHU Weifu(School of Finance and Economics,Jimei University,Xiamen Fujian 361021,China)
出处
《泉州师范学院学报》
2021年第2期96-102,共7页
Journal of Quanzhou Normal University
关键词
业绩预告修正
内部控制
审计意见
会计师事务所变更
earnings forecast revision
internal control
audit opinion
accounting firm change
