行业经营性信息披露与审计师选择
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国家自然科学基金青年项目(72102187;72102192)


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    摘要:

    基于沪深交易所相继发布上市公司分行业信息披露指引这一独特制度场景,以2011—2020年A股上市公司为样本,采取双重差分模型,实证检验行业经营性信息披露对审计师选择的影响。研究结果显示,受到分行业信息披露政策影响的公司,相比于未受影响的公司,在政策实施后其更倾向于选聘具有行业专长的审计师,并且,这一效应在非国有企业样本中表现得更为明显。进一步研究发现,行业经营性信息披露促使企业更多选聘具有行业专长的审计师,显著提升了审计质量,降低了审计费用和审计延迟。研究结论为信息披露制度变迁影响公司审计行为提供了增量的经验证据,同时对于深入理解我国审计市场结构的发展与演进也具有良好的启示作用。

    Abstract:

    Based on the unique institutional scenario of the Shanghai and Shenzhen Stock Exchanges staggered issuance of information disclosure guidelines for listed companies by industry,this paper empirically tests the impact of disclosure by industry on the auditor choice. The difference-in-difference model result shows that companies affected by the sub-industry information disclosure policy are more likely to hire auditors with industry expertise than unaffected companies after the implementation of the policy. Moreover, this effect is more pronounced in non-state-owned companies. Further analysis shows that,industry operational information disclosure prompted enterprises to hire more auditors with industry expertise, significantly improved the audit quality, and reduced the audit cost and audit delay. The conclusions provide incremental empirical evidence for the impact of information disclosure system changes on corporate auditing behavior, and also have an enlightening effect on the in-depth understanding of the development and evolution of China’s audit market structure.

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赵玲,黄昊.行业经营性信息披露与审计师选择[J].南京审计大学学报,2022,19(5):

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  • 在线发布日期: 2022-10-22
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