信息披露监管模式变更对审计质量的影响  

Impact of Changes in Regulatory Models for Information Disclosure on Audit Quality

作　　者：曾祥飞 王婷婷 张婷 ZENG Xiangfei;WANG Tingting;ZHANG Ting(School of Business,Anhui University of Technology,Maanshan 243032,China;School of Business,Hunan Normal University,Changsha 410081,China)

机构地区：[1]安徽工业大学商学院,安徽马鞍山243032 [2]湖南师范大学商学院,湖南长沙410081

出　　处：《安徽工业大学学报（自然科学版）》2024年第2期223-232,共10页Journal of Anhui University of Technology（Natural Science）

基　　金：安徽省自然科学基金项目(2008085MG230);安徽省省级质量工程重点项目(2022jyxm187)。

摘　　要：以2010—2019年沪深A股上市公司为样本,研究信息披露监管模式变更对审计质量的影响及作用路径,进一步考察审计师行业专长、重点行业监管在信息披露监管模式变更对审计质量的影响中是否有显著差异。研究发现:在信息披露监管模式变更后,审计质量得到明显提升;会计信息可比性和会计信息稳健性的改善是信息披露监管模式变更促进审计质量提高的2条重要路径;审计师行业专长促进了信息披露监管模式变更对审计质量提升作用的发挥;在重点监管行业中,信息披露监管模式变更对审计质量的正向影响更显著。因此,推进审计行业专长,将更多行业纳入重点监管名单对国家进一步推进资本市场信息披露监管,优化市场环境具有一定的现实意义。Taking A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 as samples,the impact and role path of the changes of information disclosure regulatory model on audit quality were examined,while whether the professional expertise of auditors and key regulatory industries exhibit significant disparities in their impact on changes in information disclosure regulatory model with respect to audit quality was investigated.The study has found that after the changes of information disclosure regulatory model,the audit quality has significantly improved.The improvement of the accounting comparability and accounting conservatism are two important ways for the changes of information disclosure regulatory model to promote the improvement of audit quality.The professional expertise of auditors promotes the improvement of audit quality by the changes of information disclosure supervision mode.In key regulatory industries,the positive impact of changes in the regulatory model of information disclosure on audit quality is more significant.Therefore,promoting the expertise of the auditing industry and including more industries in the key regulatory list has a certain practical significance for the country to further promote the supervision of capital market information disclosure and optimize the market environment.

关 键 词：信息披露监管 审计质量 会计信息可比性 会计信息稳健性 

分 类 号：F239[经济管理—会计学]