审计监管约谈方式与投资者感知的会计信息可信性——一项实验证据  

Forms of Audit Regulation Engagement Interview and Investors' Perception of Accounting Information Credibility——An experimental evidence

作　　者：刘文欢[1] 何亚南[2] 张继勋[3] 

机构地区：[1]青岛大学商学院,邮政编码266071 [2]上海外国语大学国际金融贸易学院 [3]南开大学商学院

出　　处：《审计研究》2017年第3期59-64,共6页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71372097);教育部人文社会科学青年基金项目(项目批准号:16YJC790065)的资助

摘　　要：为了防范审计风险、提高会计信息质量,中国注册会计师协会明确规定适时启动年报审计监管约谈机制,就上市公司年报审计业务可能存在的风险,对进行年报审计的会计师事务所及其审计人员进行约谈并作出提示。本文采用心理学理论和实验研究方法,分析和检验了事务所及其审计人员被约谈方式的不同对投资者感知的会计信息可信性的影响。研究发现,投资者感知的会计信息可信性在不同的约谈方式下会有差异,同时采用书面加当面约谈方式进行约谈作出风险提示时,投资者感知的会计信息可信性最高,其次是当面约谈方式,在书面约谈方式下最低。此外,还发现了约谈方式对投资者感知的会计信息可信性影响的具体路径。本文对监管部门改进约谈方式、加强审计监管具有重要的意义。To prevent audit risks and improve the quality of accounting information, the Chinese Institute of Certified Public Accountants （CICPA） stipulates that auditing engagement interviews should be carried out between CICPA and accounting firms/auditors to discuss the potential risks of the annual report auditing of the listed companies. This paper uses psychological theory and experimental method to analyze and examine the effects of the forms of engagement interview on investors＇ perception of the accounting information credibility. We find that there are differences of investors＇ perception of the accounting information credibility when CICPA uses different engagement interview forms. When the engagement interview is a written plus face-to-face one, investors＇ perception of the accounting information credibility is the highest; the second is face-to-face form; the lowest is written interview. In addition, the paper discovers the concrete approach by which the forms affect investors＇ perception of the accounting information credibility. This paper will have significant implications for regulators to improve engagement interview forms and strengthen audit regulation

关 键 词：审计约谈 约谈方式 会计信息可信性 投资者感知 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]