摘要
资本市场开放除了影响市场和企业之外,对市场和企业之间的信息中介审计师将会产生什么影响,是值得关注的话题。基于中国“陆港通”开放这一准自然实验,以2010—2020年我国沪深A股上市公司为样本,构建双重差分模型检验对审计投入的影响。结果表明:资本市场开放显著提高审计投入;会计信息透明度低相较于高、“非四大”相较于“四大”的样本,资本市场开放提高审计投入更为显著。从审计投入角度研究资本市场开放的经济后果,为资本市场开放影响审计师行为决策提供了经验证据。
In addition to the market and enterprises,what impact the opening of the capital market will have on information intermediary auditors between the market and enterprises is a topic worthy of attention.Based on the quasi-natural experiment of the opening of China’s“Land-Port Connection”,this paper takes Shanghai or Shenzhen A-share listed companies from 2010 to 2020 as samples to construct a double-difference model to test the impact on audit investment.The results show that the opening of the capital market significantly increases the audit investment;the positive effect of capital market opening on audit investment is more obvious in the companies with a lower accounting information transparency and audited by non Big-Four Certified Public Accountant firms.This study researches the economic consequences of capital market opening from the perspective of audit investment,enriching the empirical evidence that capital market opening affects auditors’behavioral decisions.
作者
王攀娜
冉铸
毛琢钰
伍光明
WANG Panna;RAN Zhu;MAO Zhuoyu;WU Guangming(Accounting School,Chongqing University of Technology,Chongqing 400054,China)
出处
《重庆理工大学学报（社会科学）》
2022年第11期112-121,共10页
Journal of Chongqing University of Technology（Social Science）
基金
重庆市社会科学规划博士项目“资本市场开放对审计师决策的影响机理研究”(2020BS51)
重庆市教委科学技术研究重点项目“结构性减税对高科技企业资本错配的治理研究”(KJ202201179941661)
重庆市教委人文社会科学重点项目“增值税减税对制造业'脱实向虚'的治理效应及政策优化研究”(22SKJD115)
重庆理工大学两金培育项目“绿色金融推动长江上游经济带实现'双碳'目标的机制与路径研究”
重庆理工大学研究生创新项目“资本市场开放对审计意见的影响机理研究”(clgycx 20202067)。
关键词
审计投入
资本市场开放
“陆港通”
audit input
capital market opening
“Land-Port Connection”
