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年报问询压力与内部控制意见购买 被引量:37

Comment Letters and Internal Control Opinion Shopping
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摘要 本文以2015-2017年中国A股上市公司为样本,运用Lennox(2000)的审计意见购买模型,从会计师事务所变更、总分所变更和签字会计师变更三个维度考察年报问询压力对公司内部控制意见购买行为的影响。研究表明,年报问询压力对公司内部控制意见购买行为在事务所维度和签字会计师维度均具有显著的抑制作用,且这一治理作用在问询函具有"内控特征"或要求审计师发表专项意见的样本中更显著。将会计师事务所变更分为向分所变更和向总所变更后,发现年报问询压力对内部控制意见购买的治理作用在向分所变更的样本中更为显著。进一步检验发现年报问询治理效用具有一定的时效性;年报问询的治理作用对同行业、同省份和共同审计师的公司具有溢出效应。本文的发现对监管机构构建公司内部控制相关的问询机制具有重要意义。 Taking Chinese A-share listed firms from 2015 to 2017 as our samples,this paper investigates the supervision effect of comment letters on internal control opinion shopping at audit firm level,branch level and signing partner level respectively.The empirical results show that the pressure from comment letters can significantly decrease the probability of internal control opinion shopping at both audit firm level and signing partner level.This supervision effect is more pronounced when there are internal-control-related questions in comment letters or the firm’s annual auditor is required to give opinions on some questions in comment letters.As for the branch level of audit firms,it is found that the supervision effect of comment letters on internal control opinion shopping is more pronounced in the firms which switch from headquarters to branches or switch from branches to branches.We also find comment letters have spillover effects on firms in the same industry,in the same province or with the same auditors.To sum up,our findings provide important evidences for the effectiveness of the Comment Letter System on on internal control opinion shopping from three-dimension of auditors and offer important references for the two Exchanges to improve their comment letter mechanism.
作者 耀友福 薛爽 Yao Youfu;Xue Shuang
出处 《会计研究》 CSSCI 北大核心 2020年第5期147-165,共19页 Accounting Research
基金 国家自然科学基金(71572102,71872107) 教育部人文社科重点研究基地重大项目(18JJD790010)的资助。
关键词 年报问询压力 内部控制意见购买 总分所 签字会计师 问询时效性 Comment Letters Internal Control Opinion Shopping Audit Firm and Office Signature Auditors Inquiry Timeliness
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