会计信息可比性与审计调整  

Accounting Information Comparability and Audit Adjustments

作　　者：周楷唐[1] 陶翔宇 周笑寒 ZHOU Kaitang;TAO Xiangyu;ZHOU Xiaohan(School of Economics and Management,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《南京审计大学学报》2025年第2期67-76,共10页Journal of Nanjing Audit University

基　　金：国家自然科学基金青年项目(71902147);国家自然科学基金重点项目(71932001)。

摘　　要：基于我国独特的审计调整数据,以2007—2019年A股上市公司为样本,研究了会计信息可比性对审计调整的影响,结果发现,会计信息可比性越高,审计师越有可能作出审计调整。进一步研究发现,高会计信息可比性促进了审计师的负向调整和调整幅度,且在审计调整后公司财务报告质量更高。机制检验发现:当审计师来自四大会计师事务所或公司财务风险更高时,会计信息可比性更能促进审计师的审计调整行为;当审计师为行业专长审计师或者客户业务复杂度更高时,会计信息可比性对审计调整的影响更显著。机制检验结果表明,会计信息可比性可以通过促使审计师风险应对与降低审计师信息处理成本两个渠道影响审计调整。研究结论从理论上揭示了会计信息可比性对于审计师行为以及审计质量的影响,在实践上为提高财务报告的会计信息可比性进而提高公司的财务报告质量提供了理论参考。Based on unique audit adjustment data in China,this paper examines the impact of accounting information comparability on audit adjustments,drawing on a sample of A-share listed companies from 2007 to 2019.The findings indicate that higher accounting information comparability increases the likelihood of auditors making audit adjustments.Further research finds that high accounting information comparability promotes the downward audit adjustments and the amount of adjustments,and audit adjustments improve the financial reporting quality.Mechanism analysis shows that,accounting information comparability more effectively promotes audit adjustments when auditors are from the Big 4 accounting firms or when the financial risk of the company is higher;the impact of accounting comparability on audit adjustments is more pronounced when the auditors have industry expertise or when the client s business complexity is greater.The mechanism tests suggest that accounting information comparability can improve audit adjustment by prompting auditors risk response and reducing the information processing costs of auditors.The findings theoretically explore the impact of accounting information comparability on auditor behavior and audit quality while offering practical guidance for enhancing accounting comparability and improving corporate financial reporting quality.

关 键 词：会计信息可比性 审计调整 审计后财务报告质量 审计质量 会计信息质量 审计师行为 

分 类 号：F239[经济管理—会计学] F23[经济管理—国民经济]