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银行债权治理在公司治理中具有重要的监督作用。本文利用我国A股上市公司2007年至2011年相关数据,研究了银行债权治理对审计意见行为的影响。研究结果表明,银行债权治理影响审计师的审计意见行为,银行债权治理力度越大,审计师出具非标准审计意见的倾向性越高。联系客户债务风险这一因素后,研究发现,审计师决定审计意见类型时,会权衡客户债务风险程度与银行治理力度,首要考虑的是客户债务风险程度,并在此基础上考虑银行债权治理的监督作用。
Bank debt governance plays an important role in corporate governance. This paper uses the data of A-share listed companies in China from 2007 to 2011, and studies the impact of bank debt governance on audit opinions. The results show that bank creditor’s rights governance affects auditor’s audit opinion, the greater the bank debt management, the higher the tendency of auditors to issue non-standard audit opinion. After consulting with the factors of customer debt risk, the study found that when auditors decide on the types of audit opinions, they will weigh the degree of customer debt risk and bank governance. The primary consideration is the degree of customer debt risk, and on this basis, consider the bank debt governance Supervisory role.