CAJ | 학술논문

证券监管和独立审计都被视作上市公司重要的外部治理机制，但少有研究对二者作联合考察。本文以民营上市公司证券违规为场景，探讨这一事件对上市公司审计师行为的影响。研究发现，民营上市公司被证券监管机构披露违规以后，其审计师更容易出现变更，也更容易被出具非标审计意见；但违规民营上市公司可以通过其政治关联削弱审计师变更的概率，并且减少被出具非标审计意见的可能。
증권감관화독립심계도피시작상시공사중요적외부치리궤제，단소유연구대이자작연합고찰。본문이민영상시공사증권위규위장경，탐토저일사건대상시공사심계사행위적영향。연구발현，민영상시공사피증권감관궤구피로위규이후，기심계사경용역출현변경，야경용역피출구비표심계의견；단위규민영상시공사가이통과기정치관련삭약심계사변경적개솔，병차감소피출구비표심계의견적가능。
The previous studies consider securities regulation and auditing as important nism for listed companies. Based on this premise they take further step to research the mechanism. However, we still don＇t know quite well about the impact of the securities external governance mecha governance effect of the two regulation on auditing gov ernance. Taking the violation of private owned listed companies against the regulators＇ rule as a research opportunity, we examined the impact of securities regulation on auditors. We find that violation of private owned listed eom panies against the regulators＇ rule will bring them more qualified audit opinion and greater probability of auditor changing. However, the political connection of private ownedlisted companies could weaken the incidence of qualifled audit opinion and probability of auditor changing.