公司治理对审计意见影响的实证研究

发布时间：2018-10-26 11:46

【摘要】：2010年11月初，我国财政部颁发了修订后的《中国注册会计师审计准则》，准则明确要求注册会计师要了解被审计单位的内部控制环境。做为内部控制系统的制度环境，公司治理制约着内部控制的有效运行，由此可知公司治理一定会对注册会计师审计产生重要影响。公司治理做为对公司进行控制和管理的制度安排，其健全与否直接影响到上市公司与证券市场的健康发展，其完善程度关系到上市公司会计信息质量的高低。真实可靠的会计信息是注册会计师对上市公司出具标准审计意见的前提，注册会计师对上市公司的财务报表发表审计意见时，必然会关注公司会计信息的质量。理论上讲完善合理的公司治理代表着较高的经营管理水平和较低的审计风险，因而注册会计师对公司治理比较完善的上市公司审计后往往会出具标准无保留审计意见。可见公司治理完善与否与审计意见存在很大相关性。本文首先选取在深交所主板上市的A股公司2010-2012年的数据作为研究对象，并采用二元logistic回归实证研究等方法，从上市公司公司治理的股权结构、董事会和监事会特征三个方面选取具有代表性的指标研究公司治理因素对上市公司年报审计意见类型的影响。实证结果发现，，是否设置审计委员会指标与注册会计师出具的标准无保留审计意见具有显著的正相关关系，上市公司第一大股东持股比例、董事会会议次数指标和监事会总规模指标与注册会计师出具的标准审计意见具有显著的负向相关关系。即设置了审计委员会的上市公司更容易获得标准审计意见；董事会会议次数越大，上市公司获得非标准审计意见的可能性就越大。此外第一大股东持股比例越高反而获得标准审计意见的可能性越高，并且监事会规模越大获得标准审计意见的可能性却越高。
[Abstract]:At the beginning of November 2010, the Ministry of Finance of China issued the revised auditing Standards of Chinese Certified Public Accountants (CPA), which explicitly requires CPAs to understand the internal control environment of the audited units. As the institutional environment of internal control system, corporate governance restricts the effective operation of internal control, so it can be seen that corporate governance will have an important impact on CPA audit. Corporate governance, as a system arrangement for the control and management of a company, has a direct impact on the healthy development of the listed company and the securities market, and its perfection is related to the quality of accounting information of the listed company. True and reliable accounting information is the premise of CPAs issuing standard audit opinions to listed companies. When CPAs issue audit opinions on the financial statements of listed companies, they will inevitably pay attention to the quality of corporate accounting information. In theory, sound and reasonable corporate governance represents a higher level of management and lower audit risk, so CPA will often issue a standard unqualified audit opinion after auditing the relatively perfect corporate governance of listed companies. It can be seen that whether corporate governance is perfect or not has great relevance with audit opinion. This paper firstly selects the data of A share companies listed on Shenzhen Stock Exchange's main board from 2010 to 2012 as the research object, and adopts the method of dual logistic regression to study the equity structure of listed companies' governance. This paper studies the influence of corporate governance factors on the types of audit opinions of listed companies in three aspects: board of directors and board of supervisors. The empirical results show that there is a significant positive correlation between the setting of audit committee index and the standard unqualified audit opinion issued by CPA. There is a significant negative correlation between the index of the number of board meetings and the total scale of the board of supervisors and the standard audit opinion issued by CPA. That is, listed companies with audit committees are more likely to obtain standard audit opinions, and the greater the number of board meetings, the more likely the listed companies are to obtain non-standard audit opinions. In addition, the higher the shareholding ratio of the first largest shareholder, the higher the possibility of obtaining the standard audit opinion, and the higher the scale of the board of supervisors is, the higher the possibility of obtaining the standard audit opinion is.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F239.4

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