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本文以被证监会处罚的会计师事务所审计的上市公司为研究样本,检验了审计处罚对事务所审计意见的影响。研究结论发现,在证监会行政处罚后,会计师事务所和注册会计师个人所审计上市公司出具非标准意见的概率并没有显著上升,这些证据表明对审计处罚对事务所审计质量的改善作用并不明显。进一步,为了验证结论的正确性,本文还选取了配对样本,试图减少时间变化对审计意见的影响。结论表明行政处罚对审计质量没有显著影响因此,本文结论认为行政处罚并不能显著影响审计质量。我们的研究丰富了政府监管与审计质量的研究。
In this paper, the listed companies audited by the accounting firms punished by the CSRC serve as the research sample to examine the impact of the audit penalties on the audit opinions of the firm. The conclusion of the study shows that there is no significant increase in the probability of issuing non-standard opinions by listed companies audited by accounting firms and certified public accountants after the administrative punishment of the CSRC, and these evidences show that the improvement of audit quality on audit quality is not obvious . Further, in order to verify the correctness of the conclusion, this article also selected the paired samples, trying to reduce the impact of time changes on the audit opinion. The conclusion shows that the administrative penalties have no significant effect on the audit quality. Therefore, the conclusion of this paper concludes that the administrative punishment can not significantly affect the audit quality. Our research enriches the research on the quality of government regulation and auditing.