关键审计事项、管理层短视与会计信息质量——基于2017—2021年中国A股上市公司数据

Key audit matters,managerial myopia and accounting information quality:based on Chinese A-share listed companies from 2017 to 2021

针对关键审计事项披露是否会提高企业会计信息质量的问题,以2017—2021年中国A股上市公司为研究样本,实证分析关键审计事项披露对会计信息质量的促进效应及管理层短视、信息不对称水平的中介作用。研究表明:在新审计报告准则下,关键审计事项的披露可以显著提高会计信息质量,影响路径表现为遏制管理层短视倾向以及降低信息不对称水平。研究结论有助于提高企业披露关键审计事项的积极性,提升资本市场的会计信息质量。

Regarding the issue of whether the disclosure of key audit matters will improve the quality of corporate accounting information,data from Chinese A-share listed companies from 2017 to 2021 are used as a research sample to empirically analyze the promoting effect of disclosure of key audit matters on accounting information quality and the mediating role of management myopia and information asymmetry.The result of empirical research indicates that under the new audit reporting standards,disclosure of key audit matters will improve accounting information quality obviously,the detailed influence manifests containing the managerial myopia and decreasing the level of information asymmetry.the research findings contribute to enhance the enthusiasm of enterprises to disclose key audit maters and promote the improvement of accounting information quality in the capital market.