线上销售与审计调整  

Online Sales and Audit Adjustments

作　　者：张艺民 刘嫣然 吴联生 Zhang Yimin;Liu Yanran;Wu Liansheng

机构地区：[1]北京大学光华管理学院,100871 [2]中国人民大学商学院,100872 [3]南方科技大学商学院,518005

出　　处：《审计研究》2023年第4期103-114,共12页Auditing Research

基　　金：国家自然科学基金(项目批准号:71932001)的资助。

摘　　要：线上销售是企业实现转型升级的重要手段。本文以我国消费行业上市公司为样本,研究线上销售对审计调整的影响。研究结果表明,企业线上销售程度越高,审计师审计调整的幅度越小;审计调整程度的降低主要为向下审计调整程度的下降,而向上审计调整程度没有明显变化。同时,审计师对线上销售程度较高的客户公司也降低了审计收费。进一步研究发现,线上销售比例较高的客户公司,其审计前盈余质量和审计后盈余质量都显著更高;Wind线上销售数据的披露放大了线上销售对于审计调整的降低效应。此外,线上销售降低审计调整的效应主要体现在具有丰富经验或具有职业怀疑特征的审计师所审计项目之中,以及内部治理较好的客户公司之中。本文的结论有助于利益相关者理解线上销售对资本市场信息环境以及审计师行为的影响。Online sales is an important means for enterprises'transformation and upgrading.This paper takes the listed companies in China's consumer industry as a sample to study the impact of online sales on audit adjustment.The results show that the higher the level of online sales,the smaller the magnitude of audit adjustment;the decrease in audit adjustment is mainly the decrease of downward audit adjustment,while there is no obvious change in upward audit adjustment.Further research shows that both pre-audit and post-audit earnings quality of client firms with a high proportion of online sales are significantly higher;the disclose of Wind online sales data amplifies the reducing effect of online sales on audit adjustments.In addition,the reducing effect of online sales on audit adjustment is more pronounced in the projects audited by auditors with richer experience or higher professional skepticism,as well as in client firms with better internal governance.The conclusions of this paper will help stakeholders understand the impact of online sales on capital market information environment and auditorbehaviors.

关 键 词：线上销售 大数据 审计调整 审计风险 

分 类 号：F239.4[经济管理—会计学] F724.6[经济管理—国民经济] F715.5