In this study, we re-examine CPA independence in China through investigating the relationship between modified audit opinions and the ROE hurdle rates for listing rights and rights offering. 本文通过系统考察非标准无保留审计意见与“保壳”和配股资格等因素之间的关系对我国注册会计师的独立性进行了再审视。
The independent audit by CPA is so important in capital market's operation, and it decides the audit quality of listing corporations. 在市场经济,特别是资本市场的运行中,由注册会计师实施的独立审计发挥着不可或缺的作用,并由此决定了对于上市公司审计质量的内在要求。
This paper is the basic theories and empirical study about audit quality of listing company in special institutional background of China economic and security market. 本论文是在中国经济发展和证券市场发展过程中特有的制度背景下,关于上市公司审计质量的基本理论及其实证研究。
The results showed that, the financial situation of a company can significantly influence the audit type it receives, the listing service life and the revealing data can also affect the audit suggestions of the company. 结果表明公司的财务状况会显著影响到其所收到的审计类型,公司上市年限和年度报告的披露日期也会影响到公司的审计意见。
Then, it sets up the theoretical structure about audit quality of listing company and does empirical study to analyze the audit quality of listing company in special institutional background of China economic and security market. 然后构建了上市公司审计质量的理论分析范式,并结合我国经济发展和证券市场发展过程中特有的制度背景,对上市公司审计质量进行了现实分析;