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.docVIP

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 张继勋 何亚南 南开大学商学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 本文基于心理和行为的视角, 采用实验研究方法, 检验了内部控制审计意见类型对个体投资者关于标准无保留财务报表审计意见信心的影响。研究发现:内部控制否定意见降低了个体投资者对公司标准无保留财务报表审计意见的信心, 同时, 不同性质的内部控制重大缺陷的内部控制否定意见, 对个体投资者的标准无保留财务报表审计意见信心的影响存在明显差异;个体投资者对标准无保留财务报表审计意见的信心, 中介了内部控制审计意见类型对投资者投资判断的影响;内部控制审计意见类型影响了个体投资者对公司重大错报风险和鉴证风险的评价, 而个体投资者所评价的重大错报风险和鉴证风险, 部分中介了内部控制审计意见对个体投资者的标准无保留财务报表审计意见信心的影响。 关键词： 内部控制审计意见类型; 无保留财务报表审计意见; 个体投资者信心; 作者简介：张继勋, 电子信箱:jixunzh@。 基金：国家自然科学基金项目 的资助 The Type of Internal Control Audit Opinion and Individual Investors′Confidence in Unqualified Audit Opinion on Financial Statement——An experimental research Zhang Jixun He Yanan Abstract： From the perspectives of psychology and behavior, this paper uses experimental method to examine the effect of the type of internal control audit opinion on individual investors′confidence in unqualified audit opinion on financial statement. The results indicate that an adverse audit opinion on internal control undermines individual in vestors′confidence in unqualified audit opinion on financial statement, meanwhile, the adverse audit opinions on in ternal control including different types of internal control material weakness make a great difference to individual in vestors′confidence in unqualified audit opinion on financial statement;the effect of the types of internal control au dit opinion on investors′investment judgment is mediated by individual investors′confidence in unqualified audit o pinion on financial statement;the types of internal control audit opinion affect the investors′assessments of material misstatements risk and verification risk, which partially mediate the relationship between internal control audit opin ion and individual investors′confidence in unqualified audit opinion on financial statement. Keyword： the type of internal control audit opinion; unqualified audit opinion on financial statement; individual inve