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| 论文编号： | 9383 | |
| 作者编号： | 2120152447 | |
| 上传时间： | 2017/6/20 22:52:49 | |
| 中文题目： | 管理层能力与持续经营不确定性审计意见研究 | |
| 英文题目： | Research of Managerial Ability and Going Concern Opinion | |
| 指导老师： | 张继勋 | |
| 中文关键字： | 管理层能力；持续经营不确定性审计意见；产品市场竞争 | |
| 英文关键字： | Managerial ability; Going concern opinion; Product market competition | |
| 中文摘要： | 企业的持续经营能力一直是利益相关者关注的焦点，而管理层作为企业的实际经营者，凭借自身的能力帮助企业创造价值、应对风险、化解危机，关系到企业的未来发展。注册会计师在审计的过程中，需要评价上市公司基于持续经营假设编制财务报表的合理性。因此，研究管理层能力是否会影响持续经营审计意见有一定的逻辑合理性和现实意义。本文基于持续经营不确定性审计意见的影响因素的相关文献，研究了管理层能力与该类审计意见的关系。首先，利用规范理论分析了二者之间的联系，然后通过实证检验来验证理论假设，具体选择了2011年-2015年沪深两市A股面临财务困境的上市公司为样本，通过数据包络分析和Tobit回归得到管理层能力的衡量指标，然后依次进行描述性统计、均值T检验、相关性分析以及Logit回归分析，建立了持续经营审计意见影响因素模型，并进一步研究了加入产品市场竞争程度后的调节作用。研究发现，管理层能力越强，上市公司被出具持续经营不确定性审计意见的可能性越小，而且产品市场竞争程度能促进管理层能力与持续经营不确定性审计意见之间的负相关关系。最后，本文根据研究结果提出了加强管理层能力建设、建立健全职业经理人才市场、改善产品市场竞争环境等建议。 | |
| 英文摘要： | Being the actual operators of the firm, top managers help to transform corporate resources to revenues, manage and avoid risks, as well as rescuing the firm out of distress. Managerial ability is indeed a treasure of the entity and has a certifying effect on firm performance. As auditors are demanded to assess the appropriateness of using going concern assumption in financial statements, it is necessary to investigate whether managerial attributes impact auditors’ decision making. Based on prior research about various influential factors of going concern opinion decision, this dissertation examines the relation between this kind of opinion and managerial ability. To start with, some corresponding hypothesizes are put forward on the basis of theoretical analysis. Then a suitable model is selected to measure managerial ability, which is recently developed by Demerjian(2012). Following is the multiple regression process using the data of the Chinese A-share entities in the stock market during year 2011 to 2015. The result shows a negative and significant relationship between managerial ability and the possibility of issuing a going concern opinion. Firms with superior managers are less likely to be issued with a going concern opinion. Furthermore, this paper finds that the likelihood of being issued with a going concerning opinion reacts more negatively to managerial ability for firms in a more competitive product market. In the end, this dissertation summarizes the findings and puts forward some proposals for firms and the government. | |
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