上市公司中期财务报告审计质量研究
发布时间：2019-04-20 11:37
【摘要】： 中期财务报告是证券市场信息披露体系的重要的环节,我国上市公司已经有了十余年披露中期财务报告的历史。在实践中,由于中期财务报告具有信息发布及时的特点而日益受到重视,中期财务报告的审计质量也逐渐成为人们判别中期财务报告所承载信息质量的重要指标。可以说中期财务报告审计质量的水平,直接影响了中期财务报告的公信力及其发展,因此我们有必要对中期财务报告的审计质量进行研究。这一研究不但有助于提高上市公司所披露的中期财务报告的质量,而且有助于提高资本市场的有效性,推动资本市场良性发展。近年来理论界有一些对于上市公司财务报告审计质量的研究,但这类研究主要是以年度财务报告为研究对象进行的,对中期财务报告审计质量的研究比较少,在这一背景下,本文专门针对上市公司中期财务报告的审计质量从理论和实证两方面进行了研究。 本文首先分析了中期财务报告审计质量的涵义及理论基础,并从审计市场、审计主体和审计客体三个方面对可能对中期财务报告审计质量产生影响的因素进行了分析。通过对现有审计质量衡量方法的分析,提出以盈余管理为指标来衡量中期财务报告的审计质量。然后运用相关数据对上市公司中期财务报告的审计质量进行实证研究,检验了中期财务报告审计影响和识别企业盈余管理行为的能力,通过实证研究得出以下结论:中期财务报告审计可以影响被审计公司的盈余管理行为,同时中期财务报告审计意见能够在一定程度上反映上市公司的盈余管理情况。最后对上市公司中期财务报告审计质量的整体状况进行了评价,提出了发展中期财务报告审计,提高中期财务报告审计质量的建议。
[Abstract]:Interim financial report is an important part of the information disclosure system in the securities market. China's listed companies have a history of disclosing interim financial reports for more than ten years. In practice, because the interim financial report has the characteristics of timely information release, the audit quality of the interim financial report has gradually become an important index to judge the information quality of the interim financial report. It can be said that the audit quality of interim financial reports directly affects the credibility and development of interim financial reports, so it is necessary for us to study the audit quality of interim financial reports. This research is helpful not only to improve the quality of interim financial report disclosed by listed companies, but also to improve the efficiency of capital market and promote the healthy development of capital market. In recent years, there are some researches on the audit quality of financial reports of listed companies, but this kind of research is mainly focused on the annual financial reports, and the research on the audit quality of medium-term financial reports is relatively few, under this background, This paper focuses on the audit quality of interim financial reports of listed companies from both theoretical and empirical aspects. This paper first analyzes the meaning and theoretical basis of the audit quality of interim financial reports, and analyzes the factors that may affect the audit quality of interim financial reports from three aspects: audit market, audit subject and audit object. Based on the analysis of the existing audit quality measurement methods, this paper puts forward that earnings management is the index to measure the audit quality of interim financial reports. Then the audit quality of the interim financial report of listed companies is empirically studied by using the relevant data, and the ability of auditing the interim financial report to identify the earnings management behavior of the enterprise is tested. The conclusions are as follows: the audit of interim financial report can affect the earnings management behavior of the audited company, and the audit opinion of interim financial report can reflect the earnings management of listed companies to a certain extent. Finally, the overall status of the audit quality of the interim financial report of listed companies is evaluated, and some suggestions are put forward to improve the audit quality of the interim financial report by developing the audit of the interim financial report.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275;F239.43
本文编号：2461573
[Abstract]:Interim financial report is an important part of the information disclosure system in the securities market. China's listed companies have a history of disclosing interim financial reports for more than ten years. In practice, because the interim financial report has the characteristics of timely information release, the audit quality of the interim financial report has gradually become an important index to judge the information quality of the interim financial report. It can be said that the audit quality of interim financial reports directly affects the credibility and development of interim financial reports, so it is necessary for us to study the audit quality of interim financial reports. This research is helpful not only to improve the quality of interim financial report disclosed by listed companies, but also to improve the efficiency of capital market and promote the healthy development of capital market. In recent years, there are some researches on the audit quality of financial reports of listed companies, but this kind of research is mainly focused on the annual financial reports, and the research on the audit quality of medium-term financial reports is relatively few, under this background, This paper focuses on the audit quality of interim financial reports of listed companies from both theoretical and empirical aspects. This paper first analyzes the meaning and theoretical basis of the audit quality of interim financial reports, and analyzes the factors that may affect the audit quality of interim financial reports from three aspects: audit market, audit subject and audit object. Based on the analysis of the existing audit quality measurement methods, this paper puts forward that earnings management is the index to measure the audit quality of interim financial reports. Then the audit quality of the interim financial report of listed companies is empirically studied by using the relevant data, and the ability of auditing the interim financial report to identify the earnings management behavior of the enterprise is tested. The conclusions are as follows: the audit of interim financial report can affect the earnings management behavior of the audited company, and the audit opinion of interim financial report can reflect the earnings management of listed companies to a certain extent. Finally, the overall status of the audit quality of the interim financial report of listed companies is evaluated, and some suggestions are put forward to improve the audit quality of the interim financial report by developing the audit of the interim financial report.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275;F239.43
【引证文献】
相关博士学位论文 前1条
1 徐焱军;中国上市公司盈余管理季度分布特征研究[D];暨南大学;2010年
相关硕士学位论文 前1条
1 孙晔;我国上市公司中期财务报告的信息披露研究[D];河北大学;2011年
，本文编号：2461573
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