控股股东股权质押对中小上市公司审计决策的影响
首发时间:2019-11-15
摘要:本文以2009年-2018年我国中小板和创业板上市公司为研究样本,旨在得出中小上市公司股权质押与审计师审计决策的关系。研究得出当企业存在控股股东股权质押时,审计师为应对股权质押带来的审计风险会投入更多的审计时间,收取更多审计费用,更可能出具非标准审计意见。进一步研究分析得出,存在控股股东股权质押的企业在公司治理较好的情况下,其面临的审计风险越小,即公司治理越好,控股股东股权质押对审计决策的影响越小,审计师就越不用关注股权质押对其审计的影响;此外,与国有企业相比,非国有企业的控股股东股权质押对审计决策的影响较大。
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Ihe Impact of Controlling Shareholder Pledge on Audit Decisions of Small and Medium-sized Listed Companies
Abstract:This paper takes small and medium-sized board and GEM listed companies as research samples from 2009 to 2018, aiming at the relationship between equity pledge and auditor's audit decision in small and medium-sized listed companies. The study concluded that when the company has the controlling shareholder's equity pledge, in response to the audit risk brought by the equity pledge, the auditor will invest more audit time, charge more audit fees, and is more likely to issue non-standard audit opinions. Further research and analysis shows that the enterprises with controlling shareholder pledge are less audited when the corporate governance is better, that is, the better the corporate governance, the smaller the influence of the controlling shareholder's equity pledge on the audit decision, the auditor will concern the less about the impact of equity pledge on its audit; in addition, compared with state-owned enterprises, the controlling shareholder pledge of non-state-owned enterprises has a greater impact on audit decisions.
Keywords: controlling shareholder equity pledge audit opinion audit pricing audit investment
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