“四大”审计会影响商业银行贷款损失准备吗?  

Does Big Four Audit Affect the Loan Loss Provisions of Commercial Banks?

作　　者：米春蕾 陈超[1] Mi Chunlei ,Chen Chao

机构地区：[1]复旦大学管理学院,邮政编码200433

出　　处：《审计研究》2018年第2期122-128,共7页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71472048;71772050)资助

摘　　要：文章分析"四大"审计对我国商业银行贷款损失准备计提的及时性与真实性的影响。实证研究发现,"四大"审计能够显著提高商业银行贷款损失准备计提的真实性。相对于城市商业银行而言,"四大"审计对于商业银行贷款损失准备计提真实性的监督作用在全国性商业银行中更加显著;相对于非上市商业银行而言,"四大"审计对于商业银行的贷款损失准备计提真实性的监督作用在上市商业银行中更加显著。此外,文章还对于审计师是否关注商业银行贷款损失准备计提的及时性进行检验,结果显示审计师更关注商业银行贷款损失准备计提的真实性,但不关注商业银行贷款损失准备的计提的及时性。This article analyzes the influence of Big Four audit on the accuracy and timeliness of loan loss provisions of commercial banks in China. Empirical studies show that Big Four audit can significantly increase the accuracy of loan loss provisions. Compared with city commercial banks, Big Four audit plays a more important role in the supervisory of nationwide commercial banks＇ loan loss provisions. It also finds out that compared with unlisted banks, Big Four play a more significant role in the supervision of listed banks＇ loan loss provisions. This article examines whether auditors pay attention to the timeliness of the loan loss provisions of commercial banks, and our evidence indicates that auditors care more about the accuracy but not the timeliness of loan loss provisions.

关 键 词：商业银行 “四大”审计 贷款损失准备 

分 类 号：F239.4[经济管理—会计学] F832.4[经济管理—国民经济]