不利意见, 审计费用与意见购买.pdfVIP

不利意见、审计费用与意见购买 跃军 （复旦大学管理学院，上海200433 ） 摘要：本文进一步区分上年度不利审计意见的具体类型、审计费用的升高与降低以及审计意 见的改善与恶化。研究证实：（1 ）上年度被出具不利审计意见虽然可能增加本年度收到不利 审计意见的可能性，但是亦可能提高审计意见改善的可能性，并和审计意见出现恶化的可能 性显著负相关。（2 ）如果上年度被出具不利审计意见，则异常审计费用与审计意见改善的可 能性显著正相关。（3 ）审计费用的增加能显著降低被出具不利审计意见的可能性，并可有效 的防止年报审计意见出现恶化。可见，公司管理层可以通过提高审计费用成功地实现审计意 见购买动机，在一定程度上规 不利审计意见。 关键词：不利审计意见；异常审计费用；审计意见购买；审计意见改善 Abstract: The paper further differentiates concrete types of modified audit opinions, classifies abnormal audit fees into increase and descent of audit fees and audit opinions differences into improvement and deterioration of audit opinions. Empirical analyses indicate that: (1) though the companies with modified audit opinions in last year have higher likelihood of receiving unfavorable audit opinions in this year, they would probably have higher likelihood of the improvement of unfavorable audit opinions and lower likelihood of the deterioration of audit opinions ; (2) abnormal audit fees significantly increase the likelihood of the improvement of unfavorable audit opinions if companies have modified audit opinions in last year; (3) increase of audit fees can significantly descend the likelihood of receiving modified audit opinions and of the deterioration of audit opinions. Hence, in a way, we conclude that management can realize the motivation of audit opinion shopping and of avoiding unfavorable audit opinions by increase of audit fees. Key words: Unfavorable Audit Opinion; Abnormal Audit Fees; Audit Opinion Shopping; Improvement of Audit Opinion 作者简介 唐跃军，男，管理学博士，复旦大学管理学院讲师，研究方向：公司治理。 中图分类号 F830.9 文献标识码 A 引言 学术界和各国监管部门对公司管理层的审计意见购买（Audit Opinion Shopping ）行为正变 得日益关注。然而，国外学术界关于审计意见购买的研究尚未形成一致的结论，而在中国国 内相关研究尚处于探索阶段。为了考察公司是否存在或是否成功地进行了审计意见购买，较 为早期的研究者一般是运用审计师变更及其之后的审计意见是否得到改善的经验证据来证明 1。比如，Chow and Rice[3] ，Smit