作　　者： ;

机构地区： 广州大学松田学院

出　　处： 《上海金融学院学报》 2012年第3期60-70,78,共12页

摘　　要： 本文以2001年至2009年的A股上市公司为样本,从市场角度研究财务重述与市场选择的关系。研究表明,业绩优秀的上市公司变更事务所和注册会计师会显著降低财务重述的概率,但业绩差的上市公司变更事务所和注册会计师会显著增加财务重述的概率;选择"四大"能显著降低财务重述的概率;但支付高的审计费用对财务重述的概率有显著影响,如果选择的"非四大"可以降低重述的概率,如果购买的是"四大"反会增加重述的概率。 This paper takes samples from the A-share listed companies from 2001 to 2009,and studies the relationship of financial restatements and external audit selection.Studies have shown that the outstanding performance of listed companies to change firms and CPA will significantly reduce the probability of financial restatements,but the poor performance of listed companies to change firms and CPA will significantly increase the probability of financial restatements;select the ＂big four＂ significantly reduce the probability of financial restatements;but to pay higher audit fees significantly affect the probability of financial restatements,if you select ＂big four＂ can reduce the probability of restatement,if the purchase is the ＂big four＂,this would increase the probability of restatement.

关 键 词： 财务重述 市场选择 投资者保护 审计收费

领　　域： [经济管理] [经济管理]