国家审计的会计信息质量改善机制——来自审计调整的经验证据  

How Does Government Auditing Improve Accounting Information Quality?——Evidence from audit adjustments

作　　者：李安琪 李子慧 翟胜宝 聂正 Li Anqi;Li Zihui;Zhai Shengbao;Nie Zheng

机构地区：[1]中国人民大学商学院,100872 [2]香港城市大学商学院,中国香港999077 [3]淮北师范大学,235000 [4]审计署企业审计八局,100073

出　　处：《审计研究》2024年第2期60-72,共13页Auditing Research

摘　　要：作为党和国家监督体系的重要组成部分,国家审计能通过提高国有企业的会计信息质量,为国有资产的安全提供保证,为党和国家的决策奠定信息基础。运用审计调整数据,本文对这一问题进行了深入探讨。国家审计的会计信息质量改善既可能通过提高注册会计师的审计质量实现,从而增加审计调整,又可能通过直接改善注册会计师审计前的会计信息质量实现,从而减少审计调整。实证结果显示,国家审计提升了注册会计师审计前的企业会计信息质量、降低了注册会计师对企业利润的调整幅度。进一步研究发现,当国家审计机关的监督力度越大、企业整改积极度越高时,这一效应越显著。本文的结论丰富了国家审计如何影响会计信息质量与注册会计师行为的研究。As an integral component of the Party and the state oversight system,government auditing enhances accounting information quality for state-owned firms,thereby ensuring the security of state-owned assets and providing information references for the decision-making of the Party and the state.This study delves into this issue by utilizing audit adjustment data.Government auditing can affect audit adjustments by increasing audit quality of CPAs and directly improving accounting quality prior to the CPA auditing.Empirical results show that government auditing enhance accounting quality before CPA auditing and reduce the magnitude of audit adjustments to firms'profits.Further investigation reveals that the effect of government auditing on audit adjustments is more significant when audit institutions tighten oversight or firms actively rectify.The findings of this study contribute to the understanding of how government auditing influence accounting information quality and the behaviors of CPAs.

关 键 词：国家审计 审计调整 会计信息质量 

分 类 号：F276.1[经济管理—企业管理] F275[经济管理—国民经济] F239.44