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采用1999年至2008年A股上市公司作为样本,分析了具有行业专长的审计师能否鉴别不同属性、不同错报风险的盈余管理,并反应在审计意见决策上。结果表明,审计师行业专长提高了审计师的职业判断力,相对于不具有行业专长的审计师而言,更能识别不同属性盈余管理的风险差异,对错报风险高的机会主义盈余管理出具非标意见的概率更高。
Using the A-share listed companies from 1999 to 2008 as a sample, it analyzes whether auditors with industry expertise can identify earnings management with different attributes and different risk of misstatement, and respond to the audit opinion decision-making. The results show that the auditor’s professional expertise enhances the auditor’s professional judgment. Compared with the auditors who do not have the professional expertise, the auditor’s professional expertise can identify the risk differences of earnings management with different attributes and issue the opportunistic earnings management with high risk of misstatement Non-standard opinion of the higher probability.