赵彦锋1a,赵慧娴2,石青梅1b.超额商誉是否影响审计意见?[J].南京审计学院学报,2021,(3):
超额商誉是否影响审计意见?
  
DOI:
中文关键词:  超额商誉  商誉减值  经营风险  审计投入  审计意见  审计风险  审计质量
英文关键词:excess goodwill  goodwill impairments  operational risk  audit input  audit opinion  audit risk  audit quality
基金项目:河南省哲学社会科学规划项目(2020BJJ008);河南省科技厅软科学项目(212400410540)
作者单位
赵彦锋1a,赵慧娴2,石青梅1b 1. 河南财经政法大学 a.电子商务与物流管理学院b.会计学院河南 郑州 4500462. 暨南大学 管理学院广东 广州 510632 
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中文摘要:
      近年来,商誉对经营业绩与企业价值的负面影响引起广泛关注,但审计视角下的研究相对较少。以2010—2019年我国沪深A股上市公司为研究样本,实证检验了超额商誉对审计意见的影响,研究发现:(1)超额商誉会显著提高审计师出具非标准审计意见的概率;(2)中介效应检验显示,经营风险与审计投入是作用路径;(3)异质性检验表明,在民营企业、内部控制质量低、制度环境好、分析师关注度高等样本中,超额商誉对非标准审计意见的正向影响更为显著。
英文摘要:
      In recent years, the negative impact of goodwill on business performance and enterprise value has attracted wide attention, but there is a lack of research based on audit. By taking A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 as research samples, this paper empirically tests the impact of excess goodwill on audit opinion. The results show that the excess goodwill will significantly increase the probability of auditors to issue non standard audit opinions. The mediating effect tests show the operational risk and audit inputs are the action path. The heterogeneity tests indicate that the significant positive correlation between excess goodwill and non standard audit opinions is valid in the samples of private enterprises, lower quality of internal control, better institutional environment and higher analyst concern.
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