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Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-03-18 , DOI: 10.1111/auar.12300
Yihan Guo 1 , Deborah Delaney 2 , Ammad Ahmed 3
Affiliation  

A number of previous studies use auditor propensity to issue a going concern opinion (GCO) as a proxy of audit quality when examining a sample of financially distressed firms. This study examines whether audit quality (measured by discretionary accruals) influences the probability of financially distressed firms receiving GCOs using a non‐specific sample of 2937 firm‐year observations from Australia over the period 2011–2015. The study first investigates the association between financially distressed firms and the issuance of GCOs. This association is then re‐tested after separating the total sample into low and high audit quality subsamples. The results indicate that financially distressed firms are more likely to receive GCOs, confirming the application of ASA 570 Going Concern. However, financially distressed firms that receive GCOs from their auditors are limited to firms that have higher‐quality audits.

中文翻译:

审计师发出持续关注意见的倾向是否有效地衡量了审计质量?

以前的许多研究都使用审计师的倾向,在检查财务困难的公司样本时,发布持续经营意见(GCO)作为审计质量的代理。本研究使用2011-2015年期间来自澳大利亚的2937个公司年度观察的非特定样本,检验了审计质量(通过酌情应计制衡量)是否影响财务困境的公司接收GCO的可能性。该研究首先调查财务困境的公司与GCO的发行之间的关联。将总样本分为审核质量低和高质量子样本后,将重新测试此关联。结果表明,财务困难的公司更有可能收到GCO,这证实了ASA 570的应用关注。但是,从审计师那里收到GCO的财务困境公司仅限于审计质量更高的公司。
更新日期:2020-03-18
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