摘要
为研究CEO自主权对审计意见类型的影响,以2007—2016年沪、深两市A股上市公司中审计意见为"非标准无保留意见"的所有"公司—年度"观测数据为初始样本,采用最近邻匹配法,成功构建了由410条有效观测值组成的"非标准无保留意见—标准无保留意见"配对样本。应用因子分析、二元logistic回归以及基于OLS的多元线性回归等数据分析方法,实证发现:CEO自主权会提升出具标准无保留意见的可能性,CFO薪酬将显著削弱这一正向影响效应,但该抑制效应在女性CFO情境下不再显著。进一步研究表明,CEO自主权各维度均与标准无保留审计意见显著正相关。
To study the influence of CEO discretion on audit opinions,first we take all data with non-standard unqualified audit opinions in A-share listed companies in Shanghai and Shenzhen during 2007-2016 as the initial sample and then adopt the nearest neighbor matching method to select matching enterprises.Finally we obtain a"non-standard unqualified opinion-standard unqualified opinion"pairing sample containing 410 observations.By using the data analysis methods of factor analysis,binary logistic regression and multiple linear regression based on OLS,we find that CEO discretion would increase the possibility of issuing unqualified opinions,and CFOs’compensation can significantly weaken this positive effect.And such a negative moderating effect would be much weaker under the condition of female CFOs.Further research shows that the dimensions of CEO discretion are significantly positive with the standard unqualified audit opinion.
作者
刘雨
耿建芳
张长征
刘雅婷
LIU Yu;GENG Jianfang;ZHANG Changzheng;LIU Yating(Xi’an University of Technology,School of Economics&Management,Xi’an,710054,China;School of Management,Beijing Union University,Beijing 100101,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2020年第S01期172-180,共9页
China Soft Science
基金
国家社科基金项目(20BGL147)
