关键审计事项披露与分析师盈余预测——以创业板高新技术企业为例  

Key Audit Disclosure and Analysts'Earnings Forecasts-Taking the High-Tech Industry Enterprises of GEM as Examples

作　　者：谢华[1] XIE Hua(Jinchen School,Sichuan University,Chengdu 611731)

机构地区：[1]四川大学锦城学院,四川成都611731

出　　处：《财务与金融》2020年第3期61-68,共8页Accounting and Finance

基　　金：国家自然科学基金,课题编号为71472088,课题名称是《企业市场环境财务指数及其绩效牵引测度研究》,此文是此课题的阶段性成果;“中央高校基本科研业务费专项资金资助,课题编号为30920140132004,课题名称是《我国高校科研经费内部控制建设与应用研究》的支持;四川省教育厅《四川省中小企业银行融资困境》,编号为17SB0268课题支持

摘　　要：文章以关键审计事项选取为切入点,利用关键审计事项披露时间上的差异性,研究分析师盈余质量预测的准确性,为新审计准则实施的政策效应提供新的经验证据。研究发现,关键审计事项披露政策的执行能够提高分析师盈余预测的准确性,并且关键审计事项的披露数量、质量与分析师盈余预测呈正相关,关键审计事项准则等新审计准则的实施,打破了企业公有信息同质化的僵局,新增信息明显有了行业特征和高危信息等额外信息。同时发现,创业板高新技术企业新审计准则实施第一年分析师盈余预测准确性低于上一年度,主要是与分析师对创业板高新技术企业的关注度正相关。This paper takes the key audit matters selecting under the new audit standards as the starting point,studies the accuracy of earnings quality prediction of analysts by using the difference of disclosure time of key audit matters,and provides new empirical evidence for the policy effect of the implementation of the new audit standards.It is found that the implementation of the disclosure policy of key audit matters can improve the accuracy of analysts'earnings forecast,and the disclosure quantity and quality of key audit matters are positively related to analysts'earnings forecast.The implementation of new audit standards such as the key audit matters standard breaks the deadlock of homogenization of public information in enterprises,and the new information obviously has the industry characteristics and contains high-risk equivalent external information.At the same time,it is found that the accuracy of analysts'earnings forecast in the first year of the implementation of the new audit standards for GEM's high-tech enterprises is lower than that in the previous year,mainly due to the positive correlation between analysts'attention to GEM's high-tech enterprises.

关 键 词：关键审计事项 审计质量 信息不对称 分析师盈余预测 

分 类 号：F230[经济管理—会计学]