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通过对比股权分置改革前后的审计市场结构与审计报告情况,文章实证分析了股权流通性改善对审计市场的影响。我们发现:首先,与股改前相比,股权分置改革后审计市场集中度有所提高,公司被出具非标准无保留审计意见的比例显著上升;其次,与未股改的公司相比,审计师对股改公司的盈余管理迹象更敏感。总体来看,股改后审计师的独立性与风险意识有所加强。文章论证了股权流通性改善对促进审计市场良性发展以及完善公司外部治理机制的积极意义。
By comparing the audit market structure before and after the split share structure reform with the audit report, the paper empirically analyzes the influence of the improvement of the liquidity on the audit market. We find that: First of all, compared with the pre-reform, the auditing market concentration increased after the non-tradable share reform and the proportion of non-standard unqualified audit opinions issued by the Company increased significantly. Secondly, compared with the non-share reform auditors It is even more sensitive to the earnings management signs of the share reform company. In general, the auditors’ independence and risk awareness after the share reform have been strengthened. The article demonstrates the positive significance of improving the liquidity of equity in promoting the sound development of auditing market and improving the external governance mechanism of the company.