上市公司未决诉讼、法律环境与审计报告时滞  

Pending Litigation, Legal Environment and Audit Report Lag

作　　者：刘慧[1] 张俊瑞[1] 孙嘉楠[1] Liu Hui;Zhang Junrui;Sun Jianan

机构地区：[1]西安交通大学管理学院,邮政编码710049

出　　处：《审计研究》2018年第3期112-120,共9页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71172186;71472148;71572144);财政部会计名家培养工程[财会(2015)14号]的阶段性成果

摘　　要：基于我国A股非金融类上市公司2011～2016年的数据,探究了上市公司未决诉讼对审计报告时滞的影响,并检验了法律环境的调节作用。研究显示,未决诉讼对审计报告时滞的正向影响是显著的;区分公司所在地的法律环境后,发现仅在高法治水平地区,上市公司未决诉讼与审计报告时滞之间的正向关系显著成立。进一步研究还发现,延长审计报告时滞的未决诉讼风险主要来自于被告方;按诉讼类型来看,主要是经济类诉讼使得审计报告时滞延长。这一研究不仅有助于了解上市公司未决诉讼对审计投入的影响,而且有助于论证国家积极推进各个地区法律制度建设的重要性。Based on the A-share listed non-financial companies during 2011-2016, this paper examines the relationship between listed companies＇ pending litigation and audit report lag. We find that pending litigation has significant impact on audit report lag for all the samples, which is consistent with our first hypothesis. Moreover, when we take the different levels of the rule of law in different regions of China into consideration, we find that the effect of companies＇ pending litigation on audit report lag is really significant in regions where the environment of law is developed. In addition, we find that relative to the plaintiffs of pending litigation, only the defendants of pending litigation affect audit report lag significantly. After classifying the pending litigation, we also find that the pending litigation caused by economic dispute plays the most important role in audit report lag. The study helps to understand the impact of listed companies＇ pending litigation on audit input, and proves the importance of promoting rule of law in different regions.

关 键 词：未决诉讼 法律环境 审计风险 审计报告时滞 

分 类 号：D922.291.91[政治法律—经济法学] F239.4[政治法律—法学]