【作者】 周中胜； 罗正英； 杨芸；

【机构】 苏州大学商学院；

【摘要】 本文从高质量的审计师和审计意见两个角度考察了独立审计对债务融资与反映企业偿债能力和盈利能力的会计信息之间的相关性的影响。以2000年至2007年深沪两市除金融股外所有A股上市公司作为研究样本,本文研究发现,非标准的审计意见能够显著降低债务融资与会计信息之间的相关性;但高质量的审计师对债务融资与会计信息之间的相关性的显著影响只在最终控制人为非国有产权性质的上市公司中存在。更多还原

【Abstract】 This paper investigates the impaction of independent audit on the relationship between corporate debt finance and accounting information which reflects corporate solvency and profitability from views of external audit quality and audit opinions. Based on 2000 to 2007 all listed companies in Shanghai and Shenzhen stock market as sample except financial listed companies, we found modified audit opinions could lower significantly the relationship between debt finance and accounting information, but the impaction of highly external audit on the relationship between debt finance and accounting information only exists in non-stated listed companies.更多还原