年报审计师声誉会影响中报会计信息质量吗  

Will Annual Auditor’s Reputation Affect the Quality of Accounting Information in Interim Financial Reports

作　　者：路军伟[1] 王舒慧 刘瑶瑶 Lu Junwei;Wang Shuhui;Liu Yaoyao(School of Management,Shandong University;School of Accounting,Dongbei University of Finance and Economics;School of Economics and Management,China University of Petroleum)

机构地区：[1]山东大学管理学院 [2]东北财经大学会计学院 [3]中国石油大学(华东)经济管理学院

出　　处：《南开管理评论》2024年第7期123-134,共12页Nankai Business Review

基　　金：国家自然科学基金项目(72072102);山东省自然科学基金项目(ZR2023QG111);山东大学人文社科青年团队项目(IFYT2001)资助。

摘　　要：立足我国资本市场监管规则尚未要求中期财务报告(中报)须经外部审计的制度背景,本文基于年报审计师“声誉假说”的研究视角,实证检验了年报审计师声誉对中报会计信息质量的溢出影响。研究发现,年报审计师声誉可以对中报会计信息质量产生正向溢出效应,表现为具有较高声誉的年报审计师能够抑制企业的中报盈余管理行为,且该溢出效应在市场化程度更高的地区或投资者关注度更高的公司中更为明显;机制检验结果表明,高声誉年报审计师可以通过整合“过程”导向的内部控制审计来提升中报会计信息质量,增强其对中报的查错防弊能力。本研究丰富了中报会计信息质量影响因素的相关文献,不仅利用中报无须审计的研究场景更加清晰地为审计师高质量执业的“声誉假说”提供了进一步经验证据,还对监管机构如何兼容中报会计信息及时性和相关性目标及投资者更好地甄别中报会计信息质量等具有重要的实践意义。The interim financial repor t is an impor tant basis for stakeholders to understand the company’s operating conditions and make decisions in a timely and comprehensive manner.Theoret ically,if the account ing informat ion in interim reports is expected to reduce information asymmetry and guide resource allocation eff iciently,it must be premised on the relevance characteristics of truthfulness and reliability.However,the institutional background of China doesn’t require that interim reports must be audited,which means that the accounting information in interim reports is likely to be subject to strategic accounting manipulation by enterprises.Driven by prof it incentives such as shareholders’reduct ion in holdings,account ing informat ion distortions such as earnings management of ten occur in interim reports,seriously misleading stakeholders’decision-making and undermining the eff iciency of resource allocation in the capital market.Existing research on improving the quality of accounting information in annual reports is relatively abundant,while the discussion on restraining the quality of accounting information in interim reports is relatively limited.Since the formal institutional arrangements do not yet provide reasonable assurance on the quality of accounting information in interim reports,are there informal institutional factors(e.g.,annual auditor’s reputation)that can inhibit the manipulation of interim repor ts and improve the quality of the accounting information in interim reports?

关 键 词：年报审计师 声誉 中报会计信息质量 中报盈余管理 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]