摘要
作为注册制配套的重要监管手段之一,IPO随机现场检查能提高审计师的执业质量。以2014—2021年上市的IPO企业为研究对象,从审计联结的视角研究了IPO随机现场检查的审计质量溢出效应。研究发现,IPO随机现场检查可提高会计师事务所审计联结企业的审计质量。作用机制分析发现,IPO随机现场检查提高了审计师的风险感知水平和审计师的执业能力,从而提升了审计联结企业的审计质量。经济后果分析发现,IPO随机现场检查提高了被抽中现场检查的IPO企业的上市成功率。因此,为从源头上提高上市公司的质量,监管部门要加大IPO随机现场检查实施的力度,以强化对IPO企业信息披露的监管和规范会计师事务所的审计行为。
As one of the important regulatory measures supporting the registration system,the random on-site inspections of IPOs can improve the professional quality of auditors.Taking the IPO enterprises listed from 2014 to 2021 as the research objects,this study focuses on the audit quality spillover effects of the random on-site inspections of IPOs from the perspective of audit linkage.The findings show that the random on-site inspections of IPOs can improve the audit quality of accounting firms in their auditing of the connecting enterprises.The mechanism analysis reveals that the random on-site inspection of IPO has improved the risk perception level and professional ability of auditors,thereby enhancing the audit quality of audit linkage enterprises.The economic consequence analysis found that the random on-site inspections of IPOs have increased the success rate of IPO companies selected for on-site inspections.Therefore,in order to improve the quality of listed companies from the source,the regulatory authorities need to increase the intensity of random on-site inspections of IPOs,so as to strengthen the supervision of information disclosure of IPO enterprises and standardize the audit behaviors of accounting firms.
作者
周冬华
曾庆梅
ZHOU Dong-hua;ZENG Qing-mei(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《当代财经》
CSSCI
北大核心
2024年第6期153-164,共12页
Contemporary Finance and Economics
基金
国家自然科学基金面上项目“贸易摩擦与企业创新:影响机制、应对策略及经济后果——基于中美贸易关系的外生冲击”(71972091)。
关键词
IPO随机现场检查
溢出效应
审计联结
审计质量
random on-site IPO inspections
spillover effects
audit linkage
audit quality
