错报风险、法律环境与重述可靠性  

Misstatement Risks,Legal Environment and the Reliability of Restatements

作　　者：陈丽英[1] 李婉丽[1] CHEN Liying;LI Wanli(School of Accounting, Shanghai University of International Business and Economies, Shanghai 201620, China;School of Management, Xi＇an Jiaotong University, Xi＇an 710049, China)

机构地区：[1]上海对外经贸大学会计学院,上海201620

出　　处：《审计与经济研究》2018年第3期83-93,共11页Journal of Audit & Economics

基　　金：教育部人文社会科学研究西部和边疆地区青年基金项目(14XJC790001);国家自然科学基金青年项目(71202043)

摘　　要：检验了会计重述的可靠性,分析较低的重述概率是由于会计差错少还是有错不报。构建了衡量错报风险的模型并计算出了上市公司的错报风险指数,通过研究重述对错报风险的敏感度,发现两者相关性较弱,即上市公司存在隐藏差错、有错不改的机会主义行为;进一步分析发现,法律环境影响了公司所做的重述选择,处在较强法律环境中的公司重述较少,但能够及时更正并披露差错;所处法律环境较弱的上市公司重述率高,并且存在有错不报的机会主义行为;当公司存在重大错报风险时,较强的法律环境有助于公司更正并披露会计违规。研究结论表明,重述与财务报告质量的正向关系取决于公司是否有可靠的差错识别与披露机制。This study examines the reliability of restatements to analyze the reasons of the lower rate of restatements,which can represent an absence of errors or a lack of detection and disclosure of errors. We construct the misstatement detection model and get the misstatement risk index（ F-score）. The result shows a less significant relationship between restatement frequency and F-score,and lower sensitivity suggests less prudent detection of existing accounting errors and irregularities. A further analysis finds that the legal environment affects companies’ restatement selection. Firms from strong rule of law regions have less frequent restatements and show a positive relationship between restatement frequency and misstatement risks. It can indicate a lack of accounting errors and irregularities. Firms from provinces with a weak rule of law are more likely to restate,which can be a signal of opportunistic reporting. When a company has a high misstatement risk,a better legal environment helps the company to correct and disclose accounting irregularities. Our study highlights that a positive relation between restatements and financial reporting quality depends on the reliable detection and disclosure of misstatements.

关 键 词：错报风险 法律环境 会计重述 会计差错 违规 信息可靠性 机会主义披露 错报风险指数 

分 类 号：F234.4[经济管理—会计学]