本文選題：IT投資 + 審計決策　； 參考：《中南財經(jīng)政法大學學報》2017年03期

【摘要】：大數(shù)據(jù)時代背景下企業(yè)日漸增加的IT投資對審計環(huán)境產(chǎn)生了深刻影響,為此我們考察企業(yè)最重要的ERP類IT投資與外部審計決策之間的關系。本文以361家IT投資企業(yè)與配對樣本進行研究發(fā)現(xiàn):企業(yè)IT投資后被出具清潔審計意見的概率沒有顯著變化,企業(yè)IT投資后的內(nèi)控有效性水平無顯著變化,但IT投資使企業(yè)外部審計費用顯著提高。這表明我國上市公司IT投資對外部審計決策的影響機理在于:當IT投資改變審計環(huán)境后,審計師面臨的重大錯報風險與會計盈余信息質(zhì)量無顯著變化,因此,在IT審計環(huán)境下審計師出具的審計意見類型無顯著變化;審計收費提高不是由重大錯報風險變化引起的,而是由于追加審計程序與學習成本提高導致審計效率降低造成的。
[Abstract]:Under the background of big data era, the increasing IT investment of enterprises has a profound impact on the audit environment. Therefore, we investigate the relationship between the most important big data IT investment and external audit decision. Based on 361 IT investment firms and matched samples, this paper finds that the probability of issuing clean audit opinion after IT investment has no significant change, and the level of internal control effectiveness after IT investment has no significant change. But the IT investment causes the enterprise external audit expense to raise remarkably. This indicates that the influence mechanism of IT investment on external audit decision of listed companies in China lies in: when IT investment changes the audit environment, the risk of material misstatement faced by auditors and the quality of accounting earnings information do not change significantly. The type of audit opinion issued by auditor in IT audit environment has no significant change; the increase of audit fee is not caused by the change of risk of material misstatement, but by the increase of audit procedure and learning cost, which results in the decrease of audit efficiency.
【作者單位】： 安徽財經(jīng)大學會計學院;
【基金】：國家社會科學基金項目“高新技術企業(yè)認定前后的會計信息質(zhì)量問題對資源配置效率的影響研究”(15BJY014) 安徽省教育廳自然科學基金重點項目“會計盈余信息質(zhì)量對資本市場資源配置的影響機理研究”(kj2014a001)
【分類號】：F239.4;F270.7;F275

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本文編號：2017157