| 审计意见影响因素实证分析 |
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| 引用本文： | 田利军. 审计意见影响因素实证分析[J]. 中南财经政法大学学报, 2007, 0(6): 116-122 |
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| 作者姓名： | 田利军 |
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| 作者单位： | 天津财经大学商学院 天津300222 |
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| 基金项目： | 河北省科技厅人文社科研究项目 |
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| 摘 要： | 本文从审计意见的形成过程研究了影响上市公司审计意见类型的因素。上市公司的财务状况对审计意见有显著影响;审计师对不同性质的盈余管理区别对待;年报披露迟滞时间与非标意见显著正相关。
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| 关 键 词： | 审计意见 盈余管理 |
| 文章编号： | 1003-5230（2007）06-0116-07 |
| 修稿时间： | 2007-09-17 |
The Empirical Analysis of the Determinants of the Audit Opinion |
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| TIAN Li-Jun. The Empirical Analysis of the Determinants of the Audit Opinion[J]. Journal of Zhongnan University of Finance and Economics, 2007, 0(6): 116-122 |
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| Authors: | TIAN Li-Jun |
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| Abstract: | This paper explore the factors have effect on the sort of audit opinion.The results of logistic regression are summarized below:The financial station is significantly influencing the sort audit opinion.Confronting two kinds of earning management of listed companies,the attitude of auditor is different.The sluggish of annual reports is significantly positively to modified opinion.This paper perfected the empirically research of audit opinion and laid a foundations for prediction of audit opinion. |
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| Keywords: | Audit Opinion Determinants Earning Management |
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