连带赔偿责任、诉讼前置条件与审计质量  

Joint and Several Liability, Litigation Preconditions and Audit Quality

作　　者：郑巧[1,2] 张俊生 齐悦[1] Zheng Qiao

机构地区：[1]中山大学管理学院,510275 [2]深圳证券交易所研究所,518022

出　　处：《会计研究》2024年第9期182-192,共11页Accounting Research

基　　金：国家自然科学基金(72272161、72432010)的资助。

摘　　要：本文研究了法院对立信会计师事务所连带赔偿责任判决的经济后果。研究发现:第一,资本市场将连带赔偿责任判决视作提高投资者保护的信号;第二,连带赔偿责任判决促使审计师提高了审慎性;第三,在判决以后,审计师对财务信息的治理作用有所加强,客户企业的财务报告质量显著提高;第四,更为重要的是,上述现象在不以行政处罚或刑事判决作为虚假陈述民事诉讼前置条件的地区更显著。本文打破了西方文献关于中国审计市场仍是“低诉讼、低赔偿”的刻板印象。The paper examines the economic effects of the trial judgement of joint and several liability on BDO China. Our study has the following findings: first, the capital market regarded the judgement as a signal to strengthen investor protection;second, the judgement pushed the auditors to enhance their prudence;third, the clients' financial reporting quality is improved after the judgment;fourth, the above effects are more pronounced in areas where administrative penalties or criminal convictions are not the litigation preconditions for civil proceedings for false statements. The study refutes the assertion made by Simunic et al.(2017) that it is difficult to recover damages from auditors in China's legal system.

关 键 词：连带赔偿责任 诉讼前置条件 投资者保护 审计师审慎性 财务报告质量 

分 类 号：D92[政治法律—法学]