持续经营非标审计意见与高管变更

摘要

In this paper,we study the link between top managers change and going-on concern opinions using the listing firms which receive going-on concern opinions in 2007 and 2008 as testing sample,and the listing firms receiving standard opinions with the same industry and the same size as the paired samples.we find out that executive turnover makes negative correlation with going-on concern opinion,and executive turnover is more frequent in the listing firms getting going-on concern opinions.%文章选取2007-2008年获得持续经营不确定性审计意见的上市公司为样本,并以同行业同规模获得标准审计意见的上市公司为配对样本,检验高管人员更换与持续经营不确定性审计意见之间的关系。研究发现,持续经营审计意见与高管变更之间存在正相关关系,获得持续经营审计意见的上市公司高管变更的可能性更大。