披露关键审计事项对资产误定价的影响研究  

Study on the Impact of Disclosure of Key Audit Matters on Asset Mispricing

作　　者：倪国爱 魏子巍 NI Guo-ai;WEI Zi-wei(School of Accounting,Tongling University,Tongling Anhui 244061;School of Accounting,Anhui University of Finance and Economics,Bengbu Anhui 233030)

机构地区：[1]铜陵学院会计学院,安徽铜陵244061 [2]安徽财经大学会计学院,安徽蚌埠233000

出　　处：《巢湖学院学报》2023年第6期32-42,共11页Journal of Chaohu University

基　　金：安徽高校人文社会科学重大研究项目(项目编号:SK2021ZD0082);安徽财经大学与铜陵学院联合培养科研创新基金项目(项目编号:22tlaclhy2)。

摘　　要：以2016—2021年我国A股上市公司为研究对象,实证检验关键审计事项与资产误定价之间的关系。研究结果表明,披露关键审计事项可以显著缓解资产误定价,信息透明度和投资者非理性行为在二者之间发挥中介作用。进一步研究发现,在法律制度环境较好的地区和股权高度集中的企业中,披露关键审计事项对资产误定价的缓解作用更为显著。结论丰富了相关领域的研究,为政府进一步完善关键审计事项披露制度以缓解资产误定价现象、促进资本市场的高质量发展提供了一定的借鉴与启示。This paper takes A-share listed companies from 2016 to 2021 as the research object to empirically test the relationship between key audit matters and asset mispricing.The results show that key audit matters can significantly alleviate asset mispricing,and information transparency and investors′irrational behavior play an intermediary role between them.Further research shows that the mitigating effect of key audit matters on asset mispricing is more significant in areas with better legal system and enterprises with high concentration of equity.This paper enriches the research in related fields,and provides reference for the government to improve the disclosure system of key audit matters for mitigation of asset mispricing and promote the high-quality development of the capital market.

关 键 词：关键审计事项 资产误定价 信息透明度 投资者非理性行为 

分 类 号：F239.0[经济管理—会计学] F270.7[经济管理—国民经济]