减值类关键审计事项沟通增强了会计稳健性吗?

Communication on Impairment-related Key Audit Matters and Accounting Robustness

为增加审计报告的信息含量,2016年12月我国正式实施审计报告改革。基于此背景,本文选取2016年A+H股和2012~2019年沪深A股上市公司作为样本,围绕减值类关键审计事项沟通,分析检验了其对会计稳健性的影响。研究发现,对减值类关键审计事项进行沟通有助于增强会计稳健性。进一步研究发现,沟通的数量越多,沟通的金额越多,会计稳健性越强;同时,高风险的减值类关键审计事项沟通,相较于低风险的减值类关键审计事项沟通,更能增强会计稳健性。另外,本文还采用倾向得分匹配-双重差分法和替换变量衡量方式检验了结论的可靠性。本文研究的贡献在于,从影响因素视角对会计稳健性研究进行了拓展,为新审计报告准则实施的政策效果提供了经验证据。

To enrich the information content contained in the audit report,the Ministry of Finance formally issued new audit report standards in December 2016.Based on the above background,the 2016 A+H-share and 2012-2019 Shanghai and Shenzhen A-share listed companies were selected as the sample.The different methods are used to study the impact of communication on impairment-related audit matters on accounting robustness.We found that communication on key audit matters related to impairment can help improve accounting robustness;whether the number or the amount of communication.Compared with the lowrisk impairment-related key audit matters communication,the high-risk impairment-related key audit matters communication can improve the accounting robustness.A battery of robust checks show that our findings are kept.This research provides a new perspective for research of accounting robustness and expands the research framework of accounting robustness.Besides,we provide empirical evidence for the implementation effect of the new audit report standards.