| 会计师事务所特征影响审计报告时滞吗 |
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| 引用本文： | 陈高才. 会计师事务所特征影响审计报告时滞吗[J]. 财经论丛, 2012, 0(1): 91-96 |
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| 作者姓名： | 陈高才 |
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| 作者单位： | 浙江工商大学财务与会计学院 |
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| 基金项目： | 教育部人文社会科学研究青年基金资助项目(08JC790093);浙江工商大学人才引进科研资助项目(引11-08) |
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| 摘 要： | 审计报告是会计师事务所、上市公司、监管部门和投资者等密切关注的一个重要信息载体,其及时性好坏直接关系到决策有用性的大小。以审计报告时滞作为替代变量,使用1999-2009年沪深非金融类上市公司的12831个观察值,考察了会计师事务所特征对审计报告时滞的影响。结果发现:(1)非标意见的时滞显著更长;(2)事务所更换方向和审计报告时滞显著负相关;(3)大所和小所的审计报告时滞并无显著差异。
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| 关 键 词： | 审计报告 会计师事务所特征 及时性 |
Do Characteristics of Audit Firm Affect Audit Report Lag |
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| CHEN Gao-cai. Do Characteristics of Audit Firm Affect Audit Report Lag[J]. Collected Essays On Finance and Economics, 2012, 0(1): 91-96 |
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| Authors: | CHEN Gao-cai |
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| Affiliation: | CHEN Gao-cai(School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China) |
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| Abstract: | As an important information intermediary,audit report is always a focus of audit firms,companies,regulators and investors,etc.,and its timeliness directly determines the usefulness of decision-making.With proxy audit report lag(ARL) for its timeliness,the paper investigates the effect of characteristics of audit firms on audit report lag.Based on 12381 observation values during 1999-2009,we find: first,ARL of qualified opinions is delayed significantly;second,direction of audit firm switch is negatively related to ARL;third,there is no difference between of ARL of Big X and that of Non-Big X significantly.These findings are helpful for investigating auditor behavior and regulation progress. |
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| Keywords: | audit report characteristics of audit firm timeliness |
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