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1.
实证研究表明,虽然变更审计师增加了上市公司年报被出具非标准审计意见和审计意见恶化的可能性,但是审计师变更更为显著地提高了审计意见改善的可能性;审计收费异常增加与被出具非标准审计意见和审计意见恶化的可能性负相关.公司管理层在一定程度上可以成功实现审计意见购买的动机.此外,异常审计收费、审计收费异常增加和异常降低与审计师变更之间不存在显著的交互效应.  相似文献   

2.
为了研究上市公司财务状况对注册会计师出具审计意见类型的影响,文章从公司偿债能力、盈利能力和营运能力三个方面的财务指标出发,研究分析了财务状况与审计意见类型之间的相关性.研究结果表明:偿债能力与非标准无保留审计意见的相关性不显著;盈利能力越好的公司被出具非标准意见的可能性就越小;应收账款周转率与应收账款周转天数与非标准审计意见显著负相关;固定资产周转率与非标准审计意见没有显著的相关性.  相似文献   

3.
客户相对规模、非诉讼成本与审计意见决策   总被引:1,自引:0,他引:1  
通过对2004年沪深两市上市公司的研究,我们发现,相对较小的客户(相对于其审计师事务所的其他客户)被出具非标准审计意见的概率较高。审计师事务所对小客户出具非标准审计意见的倾向性,可能与诉讼成本和非诉讼成本的权衡有关。给定会计准则的偏离事项,审计师对大客户出具审计意见,预期的非诉讼成本(如果出具非标准审计意见)可能高于预期的诉讼成本(如果出具标准无保留意见),因此理性的审计师倾向于出具标准无保留意见;审计师对小客户出具审计意见,预期的非诉讼成本(如果出具非标准审计意见)可能低于预期的诉讼成本(如果出具标准无保留意见),因此理性的审计师倾向于出具非标准审计意见。诉讼成本和非诉讼成本的权衡,导致相对较小的客户更容易招致审计师的不利审计意见。  相似文献   

4.
审计意见和年报披露会影响盈余质量吗?   总被引:2,自引:0,他引:2  
本文使用沪深两市A股上市公司的面板数据,分析了审计意见和年报披露及时性与盈余质量的关系,认为二者与盈余质量之间存在显著的相关性:首先,年度财务报告被出具非标类型审计意见的上市公司,盈余质量较低;其次,年报披露越及时的公司,盈余质量越高。另外我们的研究结果还表明年报被出具非标审计意见的公司,会更晚披露财务报告,验证了变更年报预约披露日期(延迟披露)的公司则更容易被出具非标审计意见。  相似文献   

5.
选取沪市制造行业2000年和2001年两年期间所有被出具非标准无保留审计意见的公司作为样本,以及随机抽取相同数目、相同行业、相同期间被出具标准无保留审计意见的公司作为配对样本,对审计意见识别盈余管理水平的能力进行了实证研究。研究结果表明,审计意见具有一定的信息含量,能在一定程度上揭示出上市公司的盈余管理现象,并找到了2001年独立审计质量得到了提高的证据。  相似文献   

6.
本文选取深市509家上市公司2004年度的相关数据为研究样本。从公司治理角度分析前三大股东的持股比例以及他们之间的股权制衡对上市公司审计意见的影响。运用Logistic回归模型分析得出:第一大股东持股比例与上市公司年报被出具非标准审计意见的可能性负相关,并且两者存在正“U”形关系。第二、第三大股东对第一大股东的监督制衡能力较弱,并没有充分利用外部审计约束的作用来保护其他股东的权益。  相似文献   

7.
审计委员会治理与审计意见   总被引:4,自引:0,他引:4  
本文从审计委员会的存在性、独立性和勤勉程度三个方面,将审计委员会与审计师规模、异常审计收费、审计师变更等结合起来考虑,探讨审计委员会治理对上市公司年报审计意见类型以及不利审计意见改善和审计意见恶化的影响。研究表明,相对于审计委员会的存在性,审计委员会的独立性和勤勉程度对外部独立审计师审计判断及其所出具的审计意见的影响更为显著;在结合考虑审计师规模、审计收费、审计师变更等相关因素的前后均可以发现,在董事会中设立审计委员会并切实提高审计委员会的独立性和勤勉程度,不仅有助于提升上市公司财务报告的质量,而且亦有助于在一定程度上对管理层的审计意见购买行为进行有效的制衡。  相似文献   

8.
盈余管理、信息风险与审计意见   总被引:2,自引:0,他引:2  
盈余管理和信息风险是影响审计意见的两个重要因素。已有研究主要关注当期盈余管理与审计意见的关系,少有关注信息风险对审计意见的影响。本文运用我国上市公司的数据,同时研究盈余管理和信息风险对审计意见的影响。检验结果表明,公司的信息风险与审计师出具非标意见概率显著正相关,而当期盈余管理与审计师出具非标意见的概率无显著相关性。这表明,审计师出具审计意见时主要考虑信息风险,而没有证据表明审计师出具审计意见时考虑了盈余管理。本文的研究结论深化了已有审计意见和审计质量决定因素方面的研究。  相似文献   

9.
本文以2005-2009年间中国A股上市公司补充与更正报告中出现"会计差错更正"项目的公司为研究对象,分别以是否发生财务重述和重述调整方向为因变量,系统研究了事务所变更、审计意见类型对财务重述的影响。形成的结论主要有:被出具标准审计意见的公司,发生财务重述以及负向财务重述的概率均低于被出具非标审计意见的公司;没有发现事务所变更的公司发生财务重述和负向重述的概率高于事务所未变更的公司;而被出具标准审计意见的公司在事务所变更后发生负向重述的概率高于事务所未变更的公司,但没有发现其发生财务重述的概率高于事务所未变更的公司;未更换事务所的公司其前期被出具标准审计意见与发生财务重述的概率负相关,而与负向财务重述的关系不显著。  相似文献   

10.
本文在其它学者研究的基础之上,以2011年被出具非标准审计意见的上市公司为研究样本,采用超额收益法和多元回归法,发现我国股票市场审计意见的披露没有显著的反应.  相似文献   

11.
This study examines whether the existence of an audit committee, audit committee characteristics and the use of internal audit are associated with higher external audit fees. Higher audit fees imply increased audit testing and higher audit quality. We find that the existence of an audit committee, more frequent committee meetings and increased use of internal audit are related to higher audit fees. The expertise of audit committee members is associated with higher audit fees when meeting frequency and independence are low. These findings are consistent with an increased demand for higher quality auditing by audit committees, and by firms that make greater use of internal audit.  相似文献   

12.
We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees.  相似文献   

13.
We examine the individual and joint effects of auditors’ non-audit services (NAS)/abnormal NAS fees and length of audit partner tenure on audit quality. Our results raise questions about the ‘one size fits all’ approach imposed by the current audit partner rotation requirement in Australia as a result of (1) a learning differentiation that we observe between Big 4 and non-Big 4 auditors and (2) higher discretionary accruals associated with non-Big 4 auditors. We find abnormal NAS fees to have a positive association with both absolute and positive (income-increasing) values of discretionary accruals for firms with short audit partner tenure. NAS/abnormal NAS fees are also negatively associated with the issuance of going concern opinions to financially distressed firms when partner tenure is short. In terms of policy implications, regulators are able to gauge the efficacy of the CLERP 9 reforms which currently impose a five year mandatory audit partner rotation requirement.  相似文献   

14.
This paper reports the results of an analysis of the determinants of audit fees of both financial and non-financial companies in Bangladesh. The Bangladeshi audit services market is unusual in that there is no direct involvement of international audit firms in it. The results of the regressions show that the size of the auditee has the greatest influence on audit fees. Whilst there was no international Big Six grouping, it was possible to construct a group of Bangladeshi audit firms which commanded a price premium, based on their size and whether they had a link with an international firm of auditors. Financial services companies were found to have higher audit fees relative to non-financial companies. Subsidiaries of multi-national holding companies also had higher audit fees. The surprising result was that auditees which employed at least one qualified accountant had higher audit fees.  相似文献   

15.
An independent audit committee is an audit committee on which all members are independent directors. This study examines whether independent audit committee members’ board tenure affects audit fees. On the basis of the prior literature, we formulate an unsigned hypothesis. This is because on the one hand, long board tenure audit committee members (defined as members with board tenure of 10 or more years) have greater incentives to protect their reputational capitals by purchasing increased audit effort, which positively affects audit fees. On the other hand, audit pricing reflects audit committee quality. Long board tenure audit committee members may have less need for increased audit effort because they can effectively oversee the financial reporting process themselves, which negatively affects audit fees. We find that audit fees are negatively associated with the proportion of long board tenure directors on the independent audit committee, consistent with the notion that audit committee members’ long board tenure results in lower audit effort.  相似文献   

16.
Prior governmental research implies a positive relation between auditor specialization and audit quality, but the effect of specialization on audit fees is mixed. However, no single governmental study investigates the effect of auditor specialization on both audit quality and audit fees. Also, prior studies focus on either large- or small audit firms and often employ indirect proxies for audit quality. We study the effects of auditor specialization on perceived audit quality and audit fees. Our data represent both Big 5 and smaller audit firms and include three market-based measures of specialization. We survey 241 Florida local government finance directors and find that specialization is positively associated with perceived audit quality but not with audit fees. We also find that Big 5 auditors, often used as a proxy for higher audit quality in prior research, are not uniformly associated with increased perceived audit quality but consistently charge higher audit fees. Our results confirm a relation between measures of audit firm specialization and audit quality and raise questions regarding audit firm size and audit quality in the municipal sector. Our findings suggest that engaging specialized auditors may be good policy for many local governments.  相似文献   

17.
Using a sample of U.S. firms from 2003 to 2018, we examine the effect of an audit client’s code of ethics quality on audit fees. We find that clients with a lower code of ethics quality pay significantly higher audit fees, suggesting that auditors perceive such clients as riskier and charge greater risk premiums. We also find that such clients have higher litigation risk and auditors spend greater effort when auditing such clients. Our study is among the first to demonstrate the role of a client’s code of ethics quality in audit pricing. Overall, our findings are consistent with codes of ethics being useful to auditors in assessing managers’ financial representations and providing value to firms.  相似文献   

18.
Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016). Underlying this is a belief that greater expertise enhances the effectiveness of audit committees and, by extension, the quality of the external audit. This study investigates the impact of audit committee expertise on one measure of audit quality - audit fees paid by FTSE350 companies. Our analysis finds that audit committees possessing greater levels of financial expertise are associated with higher audit fees. When we segregate financial expertise between accounting and non-accounting, we find that the positive impact identified is driven by non-accounting expertise. Furthermore, when we separate FTSE100 and FTSE250 firms we find the impact of financial expertise is confined to FTSE250 firms. Our findings are important as they highlight the usefulness of segregating financial expertise between specialists and non-specialists, something which regulators in the UK and in the USA currently do not do. Our findings also highlight the potential value of audit committee expertise in smaller as opposed to larger listed firms, suggesting that the value of expertise to audit quality depends on the specific financial reporting challenges firms face.  相似文献   

19.
This study investigates whether audit risks that accompany data breaches of major customer firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the economic bond that exists between supplier firms and their major customers, we predict that data breach incidents of customer firms will lead to higher audit fees for their respective suppliers. Consistent with customer breaches increasing the audit risk to the supplier, we observe a positive association between breach disclosures made by major customers and audit fees of the supplier firm. This association exists for both internal and external data breaches. We further find that audit fees are increasing with the number of major customers disclosing a breach in a given year. Our results are robust to both a matched sample design and a difference-in-difference approach. Interestingly, we find that while supplier auditors appear to price the risks associated with customer breaches, the breaches do not appear to affect audit quality. The findings of this study are timely and relevant to academics, practitioners, and regulators as supply chains continue to become larger and more complex.  相似文献   

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