參考文獻:
[1] Fama E F,Agency Problem sand the Theory of the Firm,Journal of Politcal Economy[J].1980.
[2] CarcelloJ,Neal T.Auditeommitteeeompositionandauditorreporting.Accounting Review[J],2000,75(4):453-467.
[3] 方軍雄,洪劍峭,李若山.中國上市家具公司審計質量影響因素研究:發現和啟示[J].審計研究,2004,(6):35-43.
[4] 王震,彭敬芳.中國上市家具公司治理結構與審計意見的相關性研究[J].審計與經濟研究,2007,(6):16-30.
[5] 王懷明,項敏.家具公司內部治理機制對審計意見類型的影響[J].會計之友,2009,(2):86-89.
[6] 楊德明,王春麗,王兵.內部控制、審計鑒證與審計意見[J].財經理論與實踐,2009,(3):60-66.
[7] Eli Bartov,Ferdinand A.Gul,Judy S.L.Tsui.Discretionary-Accruals Models and Audit Qualifications[J],2000.1-26.
[8] 劉學華,李雪,房巧玲.審計師對舞弊報表說不了嗎——來自配樣本的初步證據[J].財會通訊,2007,(9):11-14.
[9] 李東平,黃德華,王震林.“不清潔”審計意見、盈余管理與會計事務所變更[J].會計研究,2001,(6):51-57.
[10] 夏立軍.注冊會計師對上市家具公司盈余管理的反應[J].審計研究,2002,(4):28-34.
Internal Control,Accounting Fraud and Audit Opinion
QIN Na,HAN Ran-ran,ZHANG Chun-yan
(Hohai University Wentian College,Ma’anshan 243100,China)
Abstract:Measure from the first internal control system of enterprises registered accountants to audit risk assessment.Then the listing Corporation internal control quality will have an impact on the correlation between financial fraud and audit opinion? It takes fraud and non-fraud Chinese listed companies as research samples from 2006—2008,Empirical analysis found that:The auditor issued in the standard opinion,on the occurrence of financial fraud,the effectiveness of internal control requirements than non fraud companies have higher。
Key words:internal control;accounting fraud;audit opinion[責任編輯 陳鳳雪]
[1] Fama E F,Agency Problem sand the Theory of the Firm,Journal of Politcal Economy[J].1980.
[2] CarcelloJ,Neal T.Auditeommitteeeompositionandauditorreporting.Accounting Review[J],2000,75(4):453-467.
[3] 方軍雄,洪劍峭,李若山.中國上市家具公司審計質量影響因素研究:發現和啟示[J].審計研究,2004,(6):35-43.
[4] 王震,彭敬芳.中國上市家具公司治理結構與審計意見的相關性研究[J].審計與經濟研究,2007,(6):16-30.
[5] 王懷明,項敏.家具公司內部治理機制對審計意見類型的影響[J].會計之友,2009,(2):86-89.
[6] 楊德明,王春麗,王兵.內部控制、審計鑒證與審計意見[J].財經理論與實踐,2009,(3):60-66.
[7] Eli Bartov,Ferdinand A.Gul,Judy S.L.Tsui.Discretionary-Accruals Models and Audit Qualifications[J],2000.1-26.
[8] 劉學華,李雪,房巧玲.審計師對舞弊報表說不了嗎——來自配樣本的初步證據[J].財會通訊,2007,(9):11-14.
[9] 李東平,黃德華,王震林.“不清潔”審計意見、盈余管理與會計事務所變更[J].會計研究,2001,(6):51-57.
[10] 夏立軍.注冊會計師對上市家具公司盈余管理的反應[J].審計研究,2002,(4):28-34.
Internal Control,Accounting Fraud and Audit Opinion
QIN Na,HAN Ran-ran,ZHANG Chun-yan
(Hohai University Wentian College,Ma’anshan 243100,China)
Abstract:Measure from the first internal control system of enterprises registered accountants to audit risk assessment.Then the listing Corporation internal control quality will have an impact on the correlation between financial fraud and audit opinion? It takes fraud and non-fraud Chinese listed companies as research samples from 2006—2008,Empirical analysis found that:The auditor issued in the standard opinion,on the occurrence of financial fraud,the effectiveness of internal control requirements than non fraud companies have higher。
Key words:internal control;accounting fraud;audit opinion[責任編輯 陳鳳雪]