资本市场开放影响关键审计事项披露吗?  

Does the Opening of Capital Market Affect the Disclosure of Key Audit Matters?

作　　者：陈正威 王忠革 黄卓然 CHEN Zhengwei;WANG Zhongge;HUANG Zhuoran(School of Business,Southwest University of Political Science and Law,Chongqing 401120)

机构地区：[1]西南政法大学商学院,重庆401120

出　　处：《上海立信会计金融学院学报》2023年第6期30-48,共19页Journal of Shanghai Lixin University of Accounting and Finance

基　　金：西南政法大学学生科研创新项目(2021XZXS-249)。

摘　　要：资本市场开放深刻影响我国微观企业主体行为,这对审计师披露关键审计事项、提升审计报告信息价值提出了更高要求。文章基于2016-2020年沪深A股上市公司的样本数据分析发现:资本市场开放显著促进了关键审计事项披露,且该影响因盈余管理程度不同而呈现差异,表现为对低应计盈余管理企业或高真实盈余管理企业敏感性更强。实证结果表明:资本市场开放能够促进审计发挥信息价值,审计师披露关键审计事项会同时考虑企业盈余管理的方式和程度。文章从审计视角为资本市场的健康发展提供了经验证据,也为相关审计准则的完善提供了理论和实证经验。The opening of capital market has a profound impact on the microbehavior of enterprises in China,which puts forward higher requirements for auditors to enhance the information value of audit reports.Based on the sample of A-share listed companies in Shanghai and Shenzhen from 2016 to 2020,it is found that the opening of the capital market has significantly promoted the disclosure of key audit matters,and the impact varies with the degree of earnings management,which is more sensitive to low accrual earnings management or high real earnings management.The results show that the opening of capital market can enhance the information value of audits,and auditors disclosing key audit matters will consider the methods and extent of earnings management by enterprises.This study provides empirical evidence from an auditing perspective for the healthy development of the capital market,and also provides theoretical and empirical experience for the improvement of relevant audit standards.

关 键 词：资本市场开放 关键审计事项 应计盈余管理 真实盈余管理 

分 类 号：F832.51[经济管理—金融学] F275F239.4