新审计报告准则提高了会计信息可比性吗?——基于关键审计事项的讨论  

Have New Audit Report Standards Improved Comparability of Accounting Information?

作　　者：杨开元 霍晓艳[1,2] 刘斌 

机构地区：[1]重庆工商大学会计学院 [2]重庆大学经济与工商管理学院

出　　处：《中国注册会计师》2020年第11期45-52,3,共9页The Chinese Certified Public Accountant

基　　金：国家社会科学基金重点项目“新时代资本市场背景下去产能的会计财务研究”(18AGL009);重庆市教育委员会人文社会科学研究项目“区县行政事业单位内部控制评价标准与实施路径研究”(20SKGH119)。

摘　　要：本文利用2015-2018年我国A股上市公司的数据,探讨了新审计报告准则实施对会计信息可比性的影响。研究发现,新准则的实施能够提高上市公司会计信息的可比性,当审计报告中披露了关键审计事项时,能够促使下一会计期间的会计信息可比性有所提高,且披露的关键审计事项数量越多,可比性越高。进一步研究发现,可比性的提高主要体现在非四大事务所审计的样本和非国有企业的样本中。本文的研究发现说明,以关键审计事项沟通为主要变化的新审计报告准则的实施,通过强化注册会计师、管理层及治理层的责任,在增加审计报告信息含量的同时提高了信息质量,对提高资本市场效率有重要现实意义。Based on the data of A-share listed companies from 2015 to 2018 in China,this articleexplores the impacts of the implementation of the new audit reporting standards onthe comparability of accounting information.It finds that the implementation of the new standardscan improve the comparability of accounting information of listed companies.When key audit matters are disclosed in audit reports,the comparability of accounting information in the next accounting period will improve;and the more the key audit matters are disclosed,the better the comparability becomes;such an improvement is more obvious in cases of the listed companies audited by non-"Big Four"auditing firmsand the non-SOEs.It shows that the implementation of the new standards that focus on enhancing the communications of key audit matters,has increased the information content and enhanced the quality of the information in audit reports by strengthening the responsibilities of CPAs,management and those charged with governance.It is of great practical significance for improving the efficiency ofthe capital market.

关 键 词：新审计报告 关键审计事项 可比性 信息不对称 

分 类 号：F832.51[经济管理—金融学] F275F239.4