我国企业IT投资对审计决策的影响及机理研究

发布时间：2018-06-14 11:02

本文选题：IT投资 + 审计决策　；参考：《中南财经政法大学学报》2017年03期

【摘要】：大数据时代背景下企业日渐增加的IT投资对审计环境产生了深刻影响,为此我们考察企业最重要的ERP类IT投资与外部审计决策之间的关系。本文以361家IT投资企业与配对样本进行研究发现:企业IT投资后被出具清洁审计意见的概率没有显著变化,企业IT投资后的内控有效性水平无显著变化,但IT投资使企业外部审计费用显著提高。这表明我国上市公司IT投资对外部审计决策的影响机理在于:当IT投资改变审计环境后,审计师面临的重大错报风险与会计盈余信息质量无显著变化,因此,在IT审计环境下审计师出具的审计意见类型无显著变化;审计收费提高不是由重大错报风险变化引起的,而是由于追加审计程序与学习成本提高导致审计效率降低造成的。
[Abstract]:Under the background of big data era, the increasing IT investment of enterprises has a profound impact on the audit environment. Therefore, we investigate the relationship between the most important big data IT investment and external audit decision. Based on 361 IT investment firms and matched samples, this paper finds that the probability of issuing clean audit opinion after IT investment has no significant change, and the level of internal control effectiveness after IT investment has no significant change. But the IT investment causes the enterprise external audit expense to raise remarkably. This indicates that the influence mechanism of IT investment on external audit decision of listed companies in China lies in: when IT investment changes the audit environment, the risk of material misstatement faced by auditors and the quality of accounting earnings information do not change significantly. The type of audit opinion issued by auditor in IT audit environment has no significant change; the increase of audit fee is not caused by the change of risk of material misstatement, but by the increase of audit procedure and learning cost, which results in the decrease of audit efficiency.
【作者单位】：安徽财经大学会计学院;
【基金】：国家社会科学基金项目“高新技术企业认定前后的会计信息质量问题对资源配置效率的影响研究”(15BJY014) 安徽省教育厅自然科学基金重点项目“会计盈余信息质量对资本市场资源配置的影响机理研究”(kj2014a001)
【分类号】：F239.4;F270.7;F275

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