摘要
随着上市公司审计意见购买行为的渐趋普遍,抑制该行为的重要性日益凸显。本文选择ST上市公司作为研究样本,运用Lennox(2000)的审计意见估计模型和审计师变更模型,验证了国外经典模型在我国资本市场中的适用性,论证了媒体监督对我国上市公司(包括盈利类公司和亏损类公司)审计意见购买行为的影响。研究表明:媒体监督能够抑制上市公司的审计意见购买行为;相对于盈利类公司,媒体监督对亏损类公司审计意见购买行为的抑制作用更加显著。本文在研究中首次加入了媒体监督这一因素,不仅丰富了审计意见购买和媒体监督两个研究领域的内容,也为实务界重视媒体监督的外部约束作用和公司治理效应提供了有力的理论支持。
With the increasing popularity of auditor opinion shopping behavior of listed companies,the importance of restraining this behavior is increasingly prominent.This paper selects ST company as a research sample,and uses Lennox’s(2000)audit opinion estimation model and auditor change model in the research to verify the applicability of foreign classic models in China’s capital market,and demonstrates the impacts of media supervision on listed companies in China.The impact of the auditor opinion shopping behavior,the verification of the audit opinion of the profitable companies and the loss-making companies were verified by the media supervision.The conclusions of the study indicate that media supervision can restrain the audit opinion purchase behavior of listed companies.Compared with the profit-oriented companies,the media supervision has more significant inhibition on the shopping behavior of auditing opinions of loss-making companies.The influencing factors of media supervision for the first time in this study not only enriched the content of audit opinion purchase and media supervision,but also provided strong theoretical support for the practical community to attach importance to the external constraints and corporate governance effects of media supervision.
出处
《会计与控制评论》
2019年第1期26-53,共28页
Review of Accounting and Control
基金
辽宁省教育厅青年科技人才育苗项目(LN2019Q54)的资助.
关键词
审计意见购买
审计师变更
媒体监督
Audit Opinion Shopping
Switching of Auditors
Media Supervision
作者简介
通讯作者:周鑫(1994—),男,东北财经大学会计学院硕士研究生,主要研究方向:会计与资本市场、审计。
