本文關(guān)鍵詞：審計(jì)結(jié)果公告與審計(jì)質(zhì)量——市場(chǎng)感知和內(nèi)隱真實(shí)質(zhì)量雙維視角，由筆耕文化傳播整理發(fā)布。

審計(jì)結(jié)果公告與審計(jì)質(zhì)量——市場(chǎng)感知和內(nèi)隱真實(shí)質(zhì)量雙維視角

National Audit Report and Audit Quality Market perception and real earnings quality

[1] [2] [3]

Chen Songsheng Chen Haihong Pan Shuang

北京理工大學(xué)管理與經(jīng)濟(jì)學(xué)院,100081

文章摘要：學(xué)術(shù)界對(duì)國(guó)家審計(jì)質(zhì)量高低一直存有爭(zhēng)議�；趯徲�(jì)署2007至2012年公布的國(guó)有控股上市公司審計(jì)結(jié)果公告樣本，從市場(chǎng)感知和被審單位內(nèi)隱真實(shí)質(zhì)量檢視國(guó)家審計(jì)質(zhì)量。研究發(fā)現(xiàn)審計(jì)結(jié)果公告產(chǎn)生負(fù)面市場(chǎng)反應(yīng)，公告后被審單位盈余反應(yīng)系數(shù)增強(qiáng)；審計(jì)后被審單位會(huì)計(jì)穩(wěn)健性增強(qiáng)，應(yīng)計(jì)與真實(shí)盈余管理同時(shí)受到抑制。通過多視角檢驗(yàn)國(guó)家審計(jì)質(zhì)量，尤其發(fā)現(xiàn)國(guó)家審計(jì)對(duì)真實(shí)盈余管理的抑制作用，，以反映問題為主的審計(jì)結(jié)果公告有別于民間審計(jì)報(bào)告意見“是”與“否”反映方式，為我國(guó)及國(guó)際審計(jì)組織改進(jìn)民間審計(jì)提供了經(jīng)驗(yàn)啟示。

Abstr：National audit quality has been in dispute for long time. With the sample of State-owned listed companies covered by audit reports issued by NAO from 2007 to 2012, this paper examines how the market responsed to the reports and whether real earning quality of audited companies has been improved post-audit. We find, the market responsed negatively to audit reports and post-report the ERC of firms audited increase. Since they were audited, the accounting conservatism of the firms increased, while both accrual and real earnings management activities de- crease. The study implies auditing conducted by NAO is acknowledged by the market and significantly improves the implicit earning quality of companies audited. National audit reports disclose existing problem, which is different from CPA audit opinion. This study examines National audit quality from difference ways and its findings provide empirical evidence for improvement of CPA audit report.

文章關(guān)鍵詞：

Keyword：:national audit quality, market response, accounting conservatism, real earnings management

課題項(xiàng)目：本文為國(guó)家自然科學(xué)基金（項(xiàng)目編號(hào)：71372016、71372015）和教育部博士學(xué)科點(diǎn)專項(xiàng)科研基金（項(xiàng)目編號(hào)：20131101110053）的階段性成果.

作者信息：會(huì)員可見

  本文關(guān)鍵詞：審計(jì)結(jié)果公告與審計(jì)質(zhì)量——市場(chǎng)感知和內(nèi)隱真實(shí)質(zhì)量雙維視角，由筆耕文化傳播整理發(fā)布。