辽宁工程技术大学学报（社会科学版）Issue(1)：56-58,3.DOI:CNKI:21-1412/C.20111207.0913.002
上市公司违规处罚与审计意见实证研究
Empirical research of punishment for regulation violation and audit opinions in listed companies
摘要
Abstract
If illegal listed companies are punished by CSRC or stock exchange, it will increase auditors' audit risk. In view of this, all punished listed companies between 2001 and 2010 were chosen as the subjects to study whether auditors will issue more cautious audit opinions. Findings show that with oth-er conditions fixed, it is more likely for a listed company to provide non-standard audit opinions in the same year when it is punished. The more serious the punishment is, the more likely non-standard audit opinions will be.关键词
违规/审计意见/审计风险/独立性/审计失败Key words
violation of regulation/audit opinion/audit risk/independence/audit failure分类
管理科学引用本文复制引用
任秀梅,王立娇,柳汶言..上市公司违规处罚与审计意见实证研究[J].辽宁工程技术大学学报（社会科学版）,2012,(1):56-58,3.基金项目
黑龙江省教育厅人文社会科学基金资助项目(12512005) （12512005）
