会计师事务所外部治理效用探究——基于创业板上市公司IPO审计的面板数据分析

基于2009--2012年257家创业板上市公司的432个IPO审计样本，检验审计质量与企业长期资本市场回报、投资回报率的关系，实证结果表明：应计利润和审计收费显著地表明了审计质量的高低，同时有微弱证据表明行业专长代表了较高的审计质量；事务所声誉与企业经营业绩呈正相关，但是与企业长期资本市场回报呈现显著负相关，该结果源于中国资本市场的非效率性。总体上说，会计师事务所在IPO审计市场上起到了一定的外部治理效用，但仍然有待加强。     

政府审计、农村金融发展与乡村振兴

全面推进乡村振兴是“十四五”时期经济社会发展的重点任务之一，而政府审计是保障和促进乡村振兴的重要监督机制。基于此，以2011—2018年省级地方审计机关为研究对象，探究政府审计对乡村振兴的影响及其作用机制。研究结果表明：政府审计能够促进乡村振兴，并通过作用于农村金融发展进而对乡村振兴产生积极影响。进一步研究发现，地区市场化程度越低、政府预算偏离度越大，政府审计对乡村振兴的促进作用越强。研究结论为政府审计促进乡村振兴提供了初步的经验证据，并将政府审计功能拓展到乡村振兴领域，对相关部门采取针对性策略，增强审计监督效能、促进乡村振兴具有重要的参考价值。     

考虑责任违规中断的负责任采购博弈

随着全球供应链的发展,供应商过程违规越来越成为供应中断的常见原因。为改善过程合规性,很多跨国公司已经在全球范围内,尤其是发展中国家实施负责任采购。针对供应商-采购方过程行为建模内生化责任违规中断风险,构建采购方和风险供应商之间的Stackelberg博弈模型,研究订货比例、成本结构等对决策产生的影响。通过比较静态分析发现,在责任违规中断风险下,即使跨国公司的订单占比较小,风险供应商也有动力不断提高合规水平直至完全合规。这说明跨国公司可通过游说当地政府提高对过程违规行为的监管和惩罚,以此激励风险供应商提高合规努力。     

中国地方政府耕地保护事业的绩效审计探讨

研究目的：探究审计在地方政府耕地保护绩效中的运用，为丰富和完善耕地保护制度提供新的视角。研究方法：公共受托理论与审计学相关理论。研究结果：（1） 地方政府耕地保护的绩效不只体现在数量规模的能控性方面，还体现在耕地保护资金的使用情况、耕地保护中的区域公平情况、耕地保护行为的守法情况等方面；（2）地方政府保护耕地实质上是履行其受托责任，地方政府耕地保护事业的绩效审计就是对其履行受托耕地保护责任绩效的一种审计；（3）基于公共受托责任构建了地方政府耕地保护事业绩效审计的评价指标体系。研究结论：地方政府耕地保护事业的绩效审计制度安排可以最大程度地显化委托人的监督权力，从而降低代理成本，增加代理人违约风险。     

Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design,Structure, and Content

In this commentary, we summarize stakeholder views articulated during roundtables addressing the 2021 International Auditing and Assurance Standards Board's (IAASB) Exposure Draft: Proposed International Standard on Auditing of Financial Statements of Less Complex Entities (ED LCE). In support of its mission, the International Association for Accounting Education and Research (IAAER)—together with the IAASB—organized by-invitation roundtables bringing together audit practitioners, academics, and financial statements users. A structured agenda was followed and addressed some of the topics on which the IAASB sought views. This commentary provides a summary of views heard during the second roundtable breakout session focused on Design, Structure, and Content and provides recommendations to the IAASB regarding the way forward. A paper addressing the first breakout session on Authority and Group is available in a previous issue of the Journal of International Financial Management and Accounting.     

Auditors’ Use of In-House Specialists

Using Public Company Accounting Oversight Board (PCAOB) inspection data from 2006 to 2018, we examine the use of auditor-employed specialists in audit engagements. First, we find that the use of specialists is increasingly prevalent and related to clients’ size and complex accounting estimates. Second, the use of specialists is positively associated with the incidence of audit process deficiencies (identified by PCAOB inspections) but is not associated with output-based audit-quality proxies (restatements or absolute discretionary accruals). Hence, although process deficiencies are more likely to occur in engagements with higher use of specialists, financial reporting quality is not negatively impacted. Third, the use of specialists is positively associated with the likelihood of goodwill impairments and negatively associated with engagement profitability. Finally, cross-sectional tests suggest that board accounting expertise is a salient condition for more effective use of specialists. Collectively, our findings align with concerns noted by the PCAOB and prior experimental and survey studies. Although specialists assist auditors with the audit of complex estimates, engagements with comparatively high specialist use entail an incremental risk of audit process deficiencies.     

上市公司整合审计现状及流程设计研究

论文通过分析上市公司整合审计的现状,根据企业真实的整合审计案例,发现整合审计过程中存在的常见问题,并对整合审计流程的各个环节提出了整改提升建议。     

Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 1 authority and groups

This commentary summarizes stakeholder views voiced during roundtables on the 2021 International Auditing and Assurance Standards Board's (IAASB) Exposure Draft: Proposed International Standard on Auditing of Financial Statements of Less Complex Entities (ED LCE). For EDs, IAASB's due process includes seeking stakeholder views in a formal consultation format on a specified number of issues deemed relevant to further improve the proposed standard. Following its mission, the International Association for Accounting Education and Research—together with the IAASB—facilitated roundtables linking audit practitioners, academics, and financial statements users. The three roundtables followed a structured agenda including the same (but not all) topics on which the IAASB seeks views. In this commentary, we summarize views heard during the first roundtable breakout session focused on authority and groups and provide recommendations to the IAASB regarding the way forward.