發(fā)布時間：2019-04-20 11:37

【摘要】： 中期財務(wù)報告是證券市場信息披露體系的重要的環(huán)節(jié),我國上市公司已經(jīng)有了十余年披露中期財務(wù)報告的歷史。在實踐中,由于中期財務(wù)報告具有信息發(fā)布及時的特點而日益受到重視,中期財務(wù)報告的審計質(zhì)量也逐漸成為人們判別中期財務(wù)報告所承載信息質(zhì)量的重要指標(biāo)。可以說中期財務(wù)報告審計質(zhì)量的水平,直接影響了中期財務(wù)報告的公信力及其發(fā)展,因此我們有必要對中期財務(wù)報告的審計質(zhì)量進(jìn)行研究。這一研究不但有助于提高上市公司所披露的中期財務(wù)報告的質(zhì)量,而且有助于提高資本市場的有效性,推動資本市場良性發(fā)展。近年來理論界有一些對于上市公司財務(wù)報告審計質(zhì)量的研究,但這類研究主要是以年度財務(wù)報告為研究對象進(jìn)行的,對中期財務(wù)報告審計質(zhì)量的研究比較少,在這一背景下,本文專門針對上市公司中期財務(wù)報告的審計質(zhì)量從理論和實證兩方面進(jìn)行了研究。 本文首先分析了中期財務(wù)報告審計質(zhì)量的涵義及理論基礎(chǔ),并從審計市場、審計主體和審計客體三個方面對可能對中期財務(wù)報告審計質(zhì)量產(chǎn)生影響的因素進(jìn)行了分析。通過對現(xiàn)有審計質(zhì)量衡量方法的分析,提出以盈余管理為指標(biāo)來衡量中期財務(wù)報告的審計質(zhì)量。然后運用相關(guān)數(shù)據(jù)對上市公司中期財務(wù)報告的審計質(zhì)量進(jìn)行實證研究,檢驗了中期財務(wù)報告審計影響和識別企業(yè)盈余管理行為的能力,通過實證研究得出以下結(jié)論:中期財務(wù)報告審計可以影響被審計公司的盈余管理行為,同時中期財務(wù)報告審計意見能夠在一定程度上反映上市公司的盈余管理情況。最后對上市公司中期財務(wù)報告審計質(zhì)量的整體狀況進(jìn)行了評價,提出了發(fā)展中期財務(wù)報告審計,提高中期財務(wù)報告審計質(zhì)量的建議。
[Abstract]:Interim financial report is an important part of the information disclosure system in the securities market. China's listed companies have a history of disclosing interim financial reports for more than ten years. In practice, because the interim financial report has the characteristics of timely information release, the audit quality of the interim financial report has gradually become an important index to judge the information quality of the interim financial report. It can be said that the audit quality of interim financial reports directly affects the credibility and development of interim financial reports, so it is necessary for us to study the audit quality of interim financial reports. This research is helpful not only to improve the quality of interim financial report disclosed by listed companies, but also to improve the efficiency of capital market and promote the healthy development of capital market. In recent years, there are some researches on the audit quality of financial reports of listed companies, but this kind of research is mainly focused on the annual financial reports, and the research on the audit quality of medium-term financial reports is relatively few, under this background, This paper focuses on the audit quality of interim financial reports of listed companies from both theoretical and empirical aspects. This paper first analyzes the meaning and theoretical basis of the audit quality of interim financial reports, and analyzes the factors that may affect the audit quality of interim financial reports from three aspects: audit market, audit subject and audit object. Based on the analysis of the existing audit quality measurement methods, this paper puts forward that earnings management is the index to measure the audit quality of interim financial reports. Then the audit quality of the interim financial report of listed companies is empirically studied by using the relevant data, and the ability of auditing the interim financial report to identify the earnings management behavior of the enterprise is tested. The conclusions are as follows: the audit of interim financial report can affect the earnings management behavior of the audited company, and the audit opinion of interim financial report can reflect the earnings management of listed companies to a certain extent. Finally, the overall status of the audit quality of the interim financial report of listed companies is evaluated, and some suggestions are put forward to improve the audit quality of the interim financial report by developing the audit of the interim financial report.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F275;F239.43

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 徐焱軍;中國上市公司盈余管理季度分布特征研究[D];暨南大學(xué);2010年

相關(guān)碩士學(xué)位論文 前1條

1 孫曄;我國上市公司中期財務(wù)報告的信息披露研究[D];河北大學(xué);2011年

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本文編號：2461573