中期审计会影响会计信息披露及时性吗——来自中国上市公司的经验证据  

Would Mid-term Audit Affect the Accounting Information Disclosure Timeliness——Empirical Evidence from China's Listed Companies

作　　者：徐焱军[1] 

机构地区：[1]暨南大学管理学院,广东珠海519070

出　　处：《经济问题》2010年第4期113-117,共5页On Economic Problems

基　　金：教育部人文社科基金资助项目(07JA630081);广东省会计科研课题(091062)

摘　　要：中期财务报告是否需要注册会计师参与鉴证,以及采取何种鉴证形式,理论界和实务界一直存在争议,争议的焦点是注册会计师鉴证是否会导致中报信息披露的延迟,是否符合成本效益原则。中国有着特殊的中报鉴证制度安排,它对上市公司会计信息披露及时性的影响是论文探讨的问题。通过对经验数据的分析,结果显示我国中期审计一般不会导致半年报披露延迟,除非发表的是非标准无保留审计意见的审计报告。这个研究结果对改进我国注册会计师参与中期财务报告鉴证的形式具有一定的参考意义。Whether interim financial reports need certified public accountants＇ attestation,and take what form to involve in,have been controversial.The focus of dispute is whether certified public accountants＇ attestation causes delay of accounting information disclosure,and accord with cost-benefit principles.China has special attestation system arrangement for interim financial reports,whose influence on the timeliness of accounting information disclosure is this paper＇s research question.The result shows that,overall,the mid-term audit will not lead to disclosure delay of semi-financial reports,unless qualified audit opinion is issued by CPA.This research will provide a beneficial reference for improving the way of CPA involving in the interim financial reports in China.

关 键 词：中期审计 审计意见类型 及时性 

分 类 号：F830.91[经济管理—金融学]