关键审计事项段信息含量实证研究  

Empirical Research on Information Content in Key Audit Matters

作　　者：王旭东 程安林[1] 

机构地区：[1]上海对外经贸大学会计学院

出　　处：《中国注册会计师》2018年第10期51-55,共5页The Chinese Certified Public Accountant

摘　　要：本文以2016年采用新审计报告准则的A+H股企业作为研究对象,采取事件研究法以累计异常收益指标衡量披露新审计报告的信息含量,结合多元线性回归对关键审计事项段的信息含量进行实证分析,发现关键审计事项段所披露的信息与投资者投资决策具有相关性,且不同类型的关键审计事项对决策具有显著性差别,并根据研究结果提出完善关键审计事项段披露的对策建议。With the companies listed in both A-share and H-share stock markets to which the new audit report standards was applied in 2016 as the research subjects, this article uses the event study method and the cumulative abnormal returns as the indicator to conduct an empirical research on the information content in the key audit matters with the multiple linear regression. It finds that the information disclosed in the key audit matters is relevant to the investment decisions by investors and different types of key audit matters have marked differences in such decision making. Final y, it puts forward suggestions for improving the disclosure of key audit matters based on the results.

关 键 词：关键审计事项 信息含量 异常收益率 

分 类 号：F239.6[经济管理—会计学]