内部控制审计意见购买与审计师变更
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摘要
拓宽传统的年度报告审计意见购买的研究范围,将内部控制审计报告纳入其中。运用Lennox(2000)的审计意见购买模型,以2012—2015年多家上市公司为研究样本,研究分析中国市场上市公司是否进行了内部控制审计意见购买。研究结果表明,上市公司通过更换审计师成功地购买了清洁的内部控制审计意见类型。
This article broadens the traditional view of the purchase of research system,the internal control into them.Using Lennox(2000)audit opinion to buy the model to study the analysis of whether the Chinese listed companies have conducted internal control audit opinion to buy.The results of the study show that listed companies have successfully purchased the Clean Internal Control Audit Opinion by replacing auditors.The research of this paper enriches the opinion acquisition research system and the empirical evidence,and expands the related literature of the audit opinion purchase behavior.At the same time,it has important practical reference and reference value for the investors' decision making and the relevant policies of the regulators.
This article broadens the traditional view of the purchase of research system,the internal control into them.Using Lennox(2000)audit opinion to buy the model to study the analysis of whether the Chinese listed companies have conducted internal control audit opinion to buy.The results of the study show that listed companies have successfully purchased the Clean Internal Control Audit Opinion by replacing auditors.The research of this paper enriches the opinion acquisition research system and the empirical evidence,and expands the related literature of the audit opinion purchase behavior.At the same time,it has important practical reference and reference value for the investors' decision making and the relevant policies of the regulators.
引文
[1]DeFond M.L.,J.Zhang.A Review of Archival Auditing Research.Working paper[M].University of Southern California,2014.
[2]Lennox C.Do Companies Successfully Engage in Opinion-shopping?Evidence from the UK[J].Journal of Accounting and Economic,2000,(3):321-337.
[3]Mintz S.Virtue ethics and accounting education[J].Issues in Accounting Education,1995,(2):247-267.
[4]Rice S.,D.Weber.How effective is internal control reporting under SOX 404?Determinants of the(non-)disclosure of existing material weaknesses[J].Journal of Accounting Research,2012,(3):811-843.
[5]张继勋,何亚南.内部控制审计意见类型与个体投资者对无保留财务报表审计意见的信心——一项实验证据[J].会计研究,2013,(4):93-100.
[6]吴可夫,王金梅.强制规则下内部控制审计的价值相关性研究[J].南京审计学报,2016,(2):94-103.
[2]Lennox C.Do Companies Successfully Engage in Opinion-shopping?Evidence from the UK[J].Journal of Accounting and Economic,2000,(3):321-337.
[3]Mintz S.Virtue ethics and accounting education[J].Issues in Accounting Education,1995,(2):247-267.
[4]Rice S.,D.Weber.How effective is internal control reporting under SOX 404?Determinants of the(non-)disclosure of existing material weaknesses[J].Journal of Accounting Research,2012,(3):811-843.
[5]张继勋,何亚南.内部控制审计意见类型与个体投资者对无保留财务报表审计意见的信心——一项实验证据[J].会计研究,2013,(4):93-100.
[6]吴可夫,王金梅.强制规则下内部控制审计的价值相关性研究[J].南京审计学报,2016,(2):94-103.