【摘要】：為了防范審計風險、提高會計信息質(zhì)量,中國注冊會計師協(xié)會明確規(guī)定適時啟動年報審計監(jiān)管約談機制,就上市公司年報審計業(yè)務可能存在的風險,對進行年報審計的會計師事務所及其審計人員進行約談并作出提示。本文采用心理學理論和實驗研究方法,分析和檢驗了事務所及其審計人員被約談方式的不同對投資者感知的會計信息可信性的影響。研究發(fā)現(xiàn),投資者感知的會計信息可信性在不同的約談方式下會有差異,同時采用書面加當面約談方式進行約談作出風險提示時,投資者感知的會計信息可信性最高,其次是當面約談方式,在書面約談方式下最低。此外,還發(fā)現(xiàn)了約談方式對投資者感知的會計信息可信性影響的具體路徑。本文對監(jiān)管部門改進約談方式、加強審計監(jiān)管具有重要的意義。
[Abstract]:In order to guard against audit risks and improve the quality of accounting information, the Chinese Institute of Certified Public Accountants clearly stipulates that the annual report audit supervision and interview mechanism should be started in due time, and the risks that may exist in the annual report audit business of listed companies are discussed. Interview and prompt the accounting firm and its auditors who audit the annual report. By using psychological theory and experimental research methods, this paper analyzes and tests the influence of the different ways in which firms and their auditors are interviewed on the credibility of accounting information perceived by investors. It is found that the credibility of accounting information perceived by investors will be different under different interview methods. At the same time, when using written and face-to-face interviews to make risk tips, the credibility of accounting information perceived by investors is the highest. Next is the face-to-face interview method, in the written interview way under the lowest. In addition, the paper also finds the specific path of the impact of interview mode on the credibility of accounting information perceived by investors. This paper is of great significance to the supervision department to improve the interview mode and strengthen the audit supervision.
【作者單位】： 青島大學商學院;上海外國語大學國際金融貿(mào)易學院;南開大學商學院;
【基金】：國家自然科學基金項目(項目批準號:71372097) 教育部人文社會科學青年基金項目(項目批準號:16YJC790065)的資助
【分類號】：F239.4;F275
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本文編號：2287235