并购审计师与年报审计师匹配关系对年报审计费用的影响——基于会计师事务所网络中心度视角的分析

本文运用会计师事务所网络中心度刻画并购审计师与年报审计师匹配关系,以2007—2020年中国A股上市公司为研究样本,研究并购审计师与年报审计师匹配关系对审计费用的影响机理。研究发现,并购审计师与年报审计师具有相近网络中心度的匹配关系时,年报审计师会给予主并购方审计折价优惠。并购审计师网络中心度强于年报审计师的匹配关系时,年报审计师给予主并购方审计折价优惠的幅度更大。并购审计师网络中心度弱于年报审计师的匹配关系时,年报审计师会提高主并购方审计溢价水平。进一步研究得出,并购审计师声誉水平、地区审计能力和竞争年报审计业务的窗口期长度是影响并购审计师与年报审计师匹配关系对年报审计费用作用效果的重要因素。从经济后果来看,并购审计师与年报审计师具有相近网络中心度的匹配关系,不仅有助于主并购方获得审计折价优惠,还能约束应计盈余管理。本研究为主并购方选择并购审计师和年报审计师的策略方面提供了经验证据,对完善并购企业的年报审计定价政策机制具有重要指导意义。

Financial statements in less developed countries： What do preparers demand？

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts： the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor＇s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users＇ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors＇ report, and income statement in that order are the three most important parts of the annual reports.