本文關(guān)鍵詞：業(yè)績預(yù)告偏離度、內(nèi)部控制質(zhì)量與審計(jì)收費(fèi)　出處：《審計(jì)研究》2017年04期 　論文類型：期刊論文

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【摘要】：本文以2010~2014年A股上市公司為研究樣本,實(shí)證分析了上市公司前期業(yè)績預(yù)告偏離度是否會對次年審計(jì)定價產(chǎn)生影響,以及高質(zhì)量內(nèi)部控制對兩者關(guān)系的調(diào)節(jié)作用。研究發(fā)現(xiàn),公司前期業(yè)績預(yù)告偏離度與當(dāng)期審計(jì)費(fèi)用呈顯著正相關(guān)關(guān)系,而高質(zhì)量的內(nèi)部控制能夠有效緩解這一正相關(guān)關(guān)系。進(jìn)一步檢驗(yàn)表明,高質(zhì)量內(nèi)部控制的調(diào)節(jié)作用僅在前期業(yè)績預(yù)告為樂觀偏差時顯著存在,同時業(yè)績預(yù)告偏離度與下一期獲得非標(biāo)審計(jì)意見的可能性正相關(guān),高質(zhì)量的內(nèi)部控制同樣能夠?qū)Υ似鸬秸{(diào)節(jié)作用。研究結(jié)果表明,上市公司業(yè)績預(yù)告偏離度是一個有助于審計(jì)師進(jìn)行重大錯報(bào)風(fēng)險(xiǎn)評估的警示訊號,而高質(zhì)量的內(nèi)部控制有助于降低審計(jì)風(fēng)險(xiǎn)。
[Abstract]:This paper takes A share listed companies from 2010 to 2014 as the research sample, and empirically analyzes whether the deviation of pre-performance forecast of listed companies will have an impact on the audit pricing of the next year. The study found that the deviation degree of pre-performance forecast is significantly positive correlation with the current audit costs. High quality internal control can effectively alleviate this positive correlation. Further tests show that the regulatory effect of high quality internal control exists only when the early performance forecast is optimistic deviation. At the same time, the deviation of performance forecast is positively related to the possibility of obtaining non-standard audit opinion in the next issue, and the high quality internal control can also play a moderating role. The deviation of performance forecast of listed companies is a warning signal that helps auditors to assess the risk of material misstatement, and high quality internal control can help to reduce the audit risk.
【作者單位】： 江西財(cái)經(jīng)大學(xué)會計(jì)發(fā)展研究中心;華中科技大學(xué)管理學(xué)院;
【基金】：國家自然科學(xué)基金項(xiàng)目(項(xiàng)目批準(zhǔn)號:71162009、71362009)的研究成果之一
【分類號】：F239.4;F275;F832.51
【正文快照】： 、引言近年來,市場參與者對信息的需求日益增長,資本市場信息披露制度也隨之不斷地發(fā)展與完善。為彌補(bǔ)定期報(bào)告時間上的滯后性,及時釋放相關(guān)風(fēng)險(xiǎn),緩解信息不對稱問題,保障投資者特別是中小投資者的合法權(quán)益,業(yè)績預(yù)告制度應(yīng)運(yùn)而生。業(yè)績預(yù)告制度在我國正式推行以來,其所傳遞，

本文編號：1396443