| 审计意见影响因素实证研究 |
| |
| 引用本文： | 贺颖.审计意见影响因素实证研究[J].科技和产业,2010,10(2):90-93,101. |
| |
| 作者姓名： | 贺颖 |
| |
| 作者单位： | 石河子大学经济贸易学院,新疆,石河子,832003 |
| |
| 摘 要： | 基于2004-2007年上市公司财务数据,研究了审计意见的影响因素。公司的盈利能力、偿债能力对于审计意见类型有较大影响;ST公司及违规公司更可能获得非标准审计意见;而会计师事务所的规模与审计意见并不显著相关。
|
| 关 键 词： | 上市公司 审计意见 影响因素 实证研究 |
The Empirical Research of the Influencing Factors of Audit Opinion |
| |
| HE Ying.The Empirical Research of the Influencing Factors of Audit Opinion[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2010,10(2):90-93,101. |
| |
| Authors: | HE Ying |
| |
| Abstract: | Basing on the financial data of listed companies between 2004 and 2007,we study on the influencing factors of audit opinion.Profit abil-ity and debt paying ability influence audit opinion remarkably.ST companies and fraud ones are more likely to get nonstandard opinion,while the size of accounting firms and audit opinion are not significantly correlated. |
| |
| Keywords: | listed companies audit opinion influencing factors empirical analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
