关键审计事项与会计稳健性

Key Audit Matters and Accounting Conservatism

2018年我国A股上市公司全面实施新的审计报告准则,本文实证考察了关键审计事项对会计稳健性的影响。研究发现,关键审计事项的实施显著提升会计稳健性,关键审计事项越多的公司会计稳健性越高,采用安慰剂检验、工具变量法等一系列稳健性检验后结论仍成立。本文的研究既丰富了关键审计事项的实施效果的文献,也为加强对关键审计事项的监管提供了一定的依据。

Since 2018, all the A-share listed companies in China have implementedthe revised Auditor’s Report Standards. This article empirically explores the impacts of key audit matters on accounting conservatism. It finds that the implementation of key audit matters has significantly enhanced accounting conservatism, as the listed companies which have more key audit matters witness a more robustaccounting conservatism, and this is justified bya series of robustness testswith Placebo Test and Instrumental Variable methods. It not only enriches the literature on the implementation effects of key audit matters, but also offers certain evidence for enhancing regulations on key audit matters.