中期财务报告自愿审计的动机和市场反应分析  

Analysis of Motivation and Response of Voluntary Audit of Interim Financial Report

作　　者：韩道琴[1] 章亚洲[1] 

机构地区：[1]吉林财经大学会计学院,吉林长春130117

出　　处：《税务与经济》2013年第6期55-61,共7页Taxation and Economy

摘　　要：审计作为外部治理机制是保证上市公司信息披露质量的重手段。但我国目前对于各上市公司的中期财务报告审计并无强制性求，许多上市公司采取对中报的自愿审计以反映其主动传递信息的意愿。以2007～2011年我国上市公司证券市场自愿中报审计的数据为基础，对自愿中报的市场反应以及市场动机进行的实证分析发现：我国市场对上市公司中期财务报告自愿审计有一定的正向影响，但持续性以及效力均较低；同时，公司的股权性质以及财务状况都对中报自愿审计有一定的影响；且公司规模与成长空间也对中报的自愿审计有着很大的影响。Audit, as an external governance mechanism, is an important means to ensure the quality of informa- tion disclosure of listed companies. But, at present, there are no mandatory requirements for the audit of interim financial report of listed companies in China. Many listed companies express their willingness to take the initia- tive to transmit information through voluntary audit. Based on the data of voluntary audit of interim financial re- port of listed companies, an empirical study is conducted to analyze the response and motivation in such volunta- ry audit. The result indicates that Chinese market has positive effects on voluntary audit. Meanwhile, to some ex- tent, company＇s stock ownership and financial situation can influence voluntary audit, and voluntary audit is also affected by enterprise scale and room for develooment.

关 键 词：审计 中期财务报告 自愿审计 上市公司 独立审计 

分 类 号：F239.0[经济管理—会计学]