年报预约披露、时间压力传导与独立审计质量  

Scheduled Disclosure of Annual,Time Pressure Transmission and Independent Audit Quality

作　　者：余玉苗[1] 宋子龙[1] 刘颖斐[1] 

机构地区：[1]武汉大学经济与管理学院

出　　处：《审计研究》2016年第2期58-65,共8页Auditing Research

基　　金：国家自然科学基金(项目批准号:71272227)的资助

摘　　要：论文以2007至2012年A股非金融类上市公司为样本,考察了年报预约披露时滞与审计质量的关系,检验了该关系是否受截止时间压力的影响。实证研究发现,财务报表审计质量存在着随年报预约披露时滞的延长而降低的异常现象。该异常现象出现的原因可能是,审计师受到了审计当年年报预约披露时滞与上年年报实际披露时滞之差所产生的截止时间压力的传导,这使年报预约披露时滞所代表的审计投入有效性受到损害,最终导致审计质量下降。进一步研究表明,大型会计师事务所的审计师更能抑制截止时间压力对审计质量造成的不利影响。上述发现扩展了独立审计质量影响因素方面的相关研究,为监管机构进一步推动实施会计师事务所"做大做强"战略提供依据。Based on the data of China＇s Ashare non financial listed companies from 2007 to 2012, we study the relationship between scheduled annual report disclosure lags and audit quality, and we analyze whether this relationship is influenced by related deadline pressure. We find an abnormal phenomenon that audit quality decreased with the increase of scheduled annual report disclosure lags. Further analysis indicates that the influence of deadline pressure generated by difference between scheduled annual report disclosure lags of current year and actual disclosure lags of last year can lead to this phenomenon. As a result of time pressure, the effectiveness of audit inputs represented by scheduled annual report disclosure lags is impaired and eventually leads to lower audit quality. We make one step closer and draw a conclusion that auditors from bigger audit firms are more likely to inhibit the above time pressure effects on audit quality. The findings of this paper could enrich related research on the influencing factors of audit quality.

关 键 词：年报预约披露时滞 截止时间压力 会计师事务所规模 独立审计质量 

分 类 号：F239.4[经济管理—会计学]