股权结构、盈余消息对审计报告及时性的影响
发布时间：2019-03-20 11:30
【摘要】：审计的及时与否不仅是审计效率高低的直接表现形式,也是制约上市公司年度报告及时披露的"瓶颈"。以沪市A股公司2002-2004年披露的1990份审计报告为样本,对审计及时性的变化趋势以及影响因素进行了分析和检验,结果表明,在研究期间内审计及时性呈现逐年弱化趋势,股权结构以及消息因素是影响审计报告及时性的主要因素,而大公司对事务所的激励效应以及事务所规模效应在统计上不显著。因此,从审计时滞对年报披露时间具有重要影响的角度看,目前缩短年报披露期限的时机尚不成熟,从长远来看,进一步完善公司治理结构、提高注册会计师队伍的执业水平、提高事务所审计效率才是强化年报及时性的重要路径。
[Abstract]:Whether audit is timely or not is not only a direct manifestation of audit efficiency, but also a bottleneck restricting the timely disclosure of annual reports of listed companies. Taking the 1990 audit reports disclosed by A-share companies in Shanghai Stock Exchange in 2002-2004 as a sample, this paper analyzes and tests the changing trend of audit timeliness and its influencing factors. The results show that the audit timeliness is weakening year by year during the research period. Equity structure and news factors are the main factors affecting the timeliness of audit report, while the incentive effect and firm scale effect of large companies are not statistically significant. Therefore, from the point of view that audit delay has an important impact on the disclosure time of annual report, the time to shorten the period of annual report disclosure is not yet ripe. In the long run, we should further improve the corporate governance structure and improve the practice level of the CPA team. Improving the audit efficiency is the important way to strengthen the timeliness of the annual report.
【作者单位】： 西安交通大学管理学院;
【基金】：国家自然科学基金项目(70572040) 国家“985工程”二期建设项目(07200701)
【分类号】：F239.4
[Abstract]:Whether audit is timely or not is not only a direct manifestation of audit efficiency, but also a bottleneck restricting the timely disclosure of annual reports of listed companies. Taking the 1990 audit reports disclosed by A-share companies in Shanghai Stock Exchange in 2002-2004 as a sample, this paper analyzes and tests the changing trend of audit timeliness and its influencing factors. The results show that the audit timeliness is weakening year by year during the research period. Equity structure and news factors are the main factors affecting the timeliness of audit report, while the incentive effect and firm scale effect of large companies are not statistically significant. Therefore, from the point of view that audit delay has an important impact on the disclosure time of annual report, the time to shorten the period of annual report disclosure is not yet ripe. In the long run, we should further improve the corporate governance structure and improve the practice level of the CPA team. Improving the audit efficiency is the important way to strengthen the timeliness of the annual report.
【作者单位】： 西安交通大学管理学院;
【基金】：国家自然科学基金项目(70572040) 国家“985工程”二期建设项目(07200701)
【分类号】：F239.4
【参考文献】
相关期刊论文 前6条
1 陈汉文,邓顺永;盈余报告及时性:来自中国股票市场的经验证据[J];当代财经;2004年04期
2 巫升柱;王建玲;乔旭东;;中国上市公司年度报告披露及时性实证研究[J];会计研究;2006年02期
3 朱晓婷;杨世忠;;会计信息披露及时性的信息含量分析——基于2002—2004年中国上市公司年报数据的实证研究[J];会计研究;2006年11期
4 程小可,王化成,刘雪辉;年度盈余披露的及时性与市场反应——来自沪市的证据[J];审计研究;2004年02期
5 王建玲;上市公司年度报告及时性与审计意见[J];预测;2004年04期
6 李维安,唐跃军,左晶晶;未预期盈利、非标准审计意见与年报披露的及时性——基于2000-2003年上市公司数据的实证研究[J];管理评论;2005年03期
【共引文献】
相关期刊论文 前10条
1 唐跃军,左晶晶;上市公司年报非标准审计意见的比较研究——基于2000—2003年数据的经验分析[J];财经问题研究;2005年07期
2 巫升柱;;自愿披露水平与股票流动性的实证研究——基于中国上市公司年度报告的经验[J];财经问题研究;2007年08期
3 方红星;孙，
本文编号：2444174
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2444174.html
