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文章研究了公司业绩、盈余不确定性与审计师出具审计意见类型之间的关系。通过检验2000—2014年我国A股上市公司的业绩增长、盈余不确定性和审计师出具的审计意见,研究发现:第一,相比于业绩增长较高的上市公司,业绩增长较低或者业绩增长为负的上市公司其盈余不确定性更大;第二,相比于盈余不确定性较低的上市公司,审计师更倾向于对盈余不确定性较高的上市公司出具非标准无保留审计意见。文章的研究结果表明:审计师出具的审计意见充分考虑了上市公司的盈余不确定性,而盈余不确定性则来源于上市公司业绩的变动。
The article examines the relationship between company performance, earnings uncertainty and the types of audit opinions that auditors issue. By examining the performance of A-share listed companies in China from 2000 to 2014, the uncertainty of earnings and the audit opinion issued by the auditors, we find that: First, the performance growth is lower or the performance growth is lower than that of listed companies with higher performance growth Second, compared with listed companies with lower earnings uncertainty, auditors prefer to issue non-standard non-reserved listed companies with higher earnings uncertainty audit opinions. The research results show that the audit opinion issued by the auditor fully considers the earnings uncertainty of the listed company, while the uncertainty of the earnings comes from the changes of the performance of the listed company.