制度因素与独立审计质量──来自持续经营不确定性审计意见的经验证据

Based on going-concern opinions issued by auditors on listed companies,this article tests effects of the Delinkage Event in 1998 and the implementation of Specific Independent Auditing Standard No.17 Going Concern in 1999 on the CPA's audit reporting behaviors.Various forms of going-concern opinions (GCO)are also examined.The result indicates a significant increase in the frequency of CPA's issuing GCO after considering the interested system factors,while the various GCO forms are not warranted by the lack of significant differences in tested financial indices.On the contrary,auditor selection behaviors by listed companies have great impact on the descriptive form of GCO.Our research supports the positive role of system factors in audit quality.However, it is still necessary to revise related standards, thus to further provide for the audit reporting behaviors and to enhance the independent audit quality.