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本文研究了股价崩盘风险与审计意见类型的关系,旨在探讨注册会计师在发表审计意见时是否以及如何使用股价崩盘风险信息。研究发现,股价崩盘风险越高,注册会计师越可能出具“非标”意见。进一步的研究显示,股价崩盘对审计决策的具体作用还受到公司内外部治理环境的影响。具体而言,国有企业、设有审计委员会的企业、外部审计为“八大”事务所的企业和地区市场化程度高的企业,股价崩盘风险与“非标”意见的正相关的关系更加明显。
This paper examines the relationship between the stock price crash risk and the type of audit opinion, and aims to explore whether and how the CPA can use the stock price crash risk information when it issues an audit opinion. The study found that the higher the risk of stock price crash, the more likely CPA issued “non-standard ” opinion. Further research shows that the concrete effect of stock price crash on audit decision-making is also affected by the internal and external governance environment of the Company. Specifically, state-owned enterprises, enterprises with audit committees, enterprises with external auditing as the “top eight” firms and enterprises with a high degree of marketization in the regions, and the risk of stock price collapse correlate positively with the “non-standard” opinions The relationship is more obvious.