审计视角下XBRL财务报告在我国A股上市公司的实施效果研究

Research on the Effect of XBRL Financial Report from the Audit Perspective

以2007-2010年中国A股上市公司为实证对象,采用固定效应模型,从审计视角实证检验了XBRL在中国上市公司的应用效果。研究发现:实施XBRL报告可以提高中国上市公司的审计质量,增加审计收费,降低异常审计收费;同时,良好的公司治理水平对XBRL的实施效果起着正向的调节作用。

Based on the data provided by listed companies, from the audit perspective, applying fixed effect model, this paper makes an empirical test on the effect of XBRL in Chinese capital market. The result shows that the implementation of XBRL financial report can effectively improve the audit quality and audit fees, reduce the abnormal audit fees, simultaneously, corporate governance as a mediator makes some positive impact on the effect of XBRL financial report.