年报预约披露推迟与审计契约持续性

发布时间：2018-03-20 12:30

本文选题：预约披露制度　切入点：预约披露推迟　出处：《证券市场导报》2016年07期 　论文类型：期刊论文

【摘要】：以2003~2013年沪深两市公布了年报预约披露时间的A股上市公司为样本,从会计师事务所变更和审计费用两个视角,考察年报预约披露推迟对审计契约持续性的影响。研究结果显示,存在年报预约披露推迟的上市公司,下一年更有可能发生会计师事务所变更;另一方面,在未变更会计师事务所的公司中,存在年报预约披露推迟者,其下一年的审计费用增加额显著大于未推迟的上市公司。这表明年报预约披露推迟是审计主客体双方确定审计业务关系时都会考虑的一项重要因素,这一因素的发生会显著削弱原有审计契约的持续性。
[Abstract]:From 2003 to 2013, the A-share listed companies in Shanghai and Shenzhen Stock Exchange published the annual report reservation disclosure time as a sample. From the perspective of accounting firm change and audit cost, the paper investigates the impact of the delay of the annual report reservation disclosure on the audit contract continuity. If a listed company with a delay in the advance disclosure of an annual report is in existence, it is more likely that a change in the accounting firm will occur next year; on the other hand, in a company that has not changed the accounting firm, there is a delay in the appointment disclosure of the annual report, The increase in audit costs for the next year is significantly higher than that for listed companies without delay. This shows that the delay in the disclosure of annual reports is an important factor to be taken into account when both the audit subject and guest determine the audit business relationship. The occurrence of this factor will significantly weaken the sustainability of the original audit contract.
【作者单位】：江西财经大学会计发展研究中心;江西财经大学会计学院;
【基金】：国家自然科学基金项目“签字注册会计师个体执业行为特征及其结果研究”(71462014)的阶段研究成果;“基于签字注册会计师流动的会计师事务所变更研究”(71162010)的后续研究成果
【分类号】：F239.4;F275

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