审计监管约谈方式与投资者感知的会计信息可信性——一项实验证据
发布时间：2018-10-22 13:02
【摘要】：为了防范审计风险、提高会计信息质量,中国注册会计师协会明确规定适时启动年报审计监管约谈机制,就上市公司年报审计业务可能存在的风险,对进行年报审计的会计师事务所及其审计人员进行约谈并作出提示。本文采用心理学理论和实验研究方法,分析和检验了事务所及其审计人员被约谈方式的不同对投资者感知的会计信息可信性的影响。研究发现,投资者感知的会计信息可信性在不同的约谈方式下会有差异,同时采用书面加当面约谈方式进行约谈作出风险提示时,投资者感知的会计信息可信性最高,其次是当面约谈方式,在书面约谈方式下最低。此外,还发现了约谈方式对投资者感知的会计信息可信性影响的具体路径。本文对监管部门改进约谈方式、加强审计监管具有重要的意义。
[Abstract]:In order to guard against audit risks and improve the quality of accounting information, the Chinese Institute of Certified Public Accountants clearly stipulates that the annual report audit supervision and interview mechanism should be started in due time, and the risks that may exist in the annual report audit business of listed companies are discussed. Interview and prompt the accounting firm and its auditors who audit the annual report. By using psychological theory and experimental research methods, this paper analyzes and tests the influence of the different ways in which firms and their auditors are interviewed on the credibility of accounting information perceived by investors. It is found that the credibility of accounting information perceived by investors will be different under different interview methods. At the same time, when using written and face-to-face interviews to make risk tips, the credibility of accounting information perceived by investors is the highest. Next is the face-to-face interview method, in the written interview way under the lowest. In addition, the paper also finds the specific path of the impact of interview mode on the credibility of accounting information perceived by investors. This paper is of great significance to the supervision department to improve the interview mode and strengthen the audit supervision.
【作者单位】： 青岛大学商学院;上海外国语大学国际金融贸易学院;南开大学商学院;
【基金】：国家自然科学基金项目(项目批准号:71372097) 教育部人文社会科学青年基金项目(项目批准号:16YJC790065)的资助
【分类号】：F239.4;F275
，
本文编号：2287235
[Abstract]:In order to guard against audit risks and improve the quality of accounting information, the Chinese Institute of Certified Public Accountants clearly stipulates that the annual report audit supervision and interview mechanism should be started in due time, and the risks that may exist in the annual report audit business of listed companies are discussed. Interview and prompt the accounting firm and its auditors who audit the annual report. By using psychological theory and experimental research methods, this paper analyzes and tests the influence of the different ways in which firms and their auditors are interviewed on the credibility of accounting information perceived by investors. It is found that the credibility of accounting information perceived by investors will be different under different interview methods. At the same time, when using written and face-to-face interviews to make risk tips, the credibility of accounting information perceived by investors is the highest. Next is the face-to-face interview method, in the written interview way under the lowest. In addition, the paper also finds the specific path of the impact of interview mode on the credibility of accounting information perceived by investors. This paper is of great significance to the supervision department to improve the interview mode and strengthen the audit supervision.
【作者单位】： 青岛大学商学院;上海外国语大学国际金融贸易学院;南开大学商学院;
【基金】：国家自然科学基金项目(项目批准号:71372097) 教育部人文社会科学青年基金项目(项目批准号:16YJC790065)的资助
【分类号】：F239.4;F275
，
本文编号：2287235
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