摘要
资本市场从本质上来看是信息市场,会计信息作为一种低成本的信息生产方式,是证券市场的重要信息来源,而独立审计通过提高信息的可靠性和相关性,可以使会计信息与企业经济实质趋于一致,从而加强外部投资者对信息的理解。基于上述理论,从信息使用者的角度进行的研究表明,对于聘请"十大"事务所审计的企业,分析师对信息的分析效率显著较高,说明规模较大的事务所能够提高会计信息质量,改善企业外部信息环境和信息的传播效率。
Security market is an information market in essence; accounting information is one of the most important information sources in the security market. Independent auditing can coordinate accounting information with corporations＇ economic essence through improving information reliability, which can be good for investors＇ comprehension. By focusing on analyst earnings forecast properties, this research shows that analysts＇ earnings forecast accuracy is higher and the forecast dispersion is smaller for finns audited by ＂Big 10＂ auditors, which means that these auditors provide high quality accounting information and improve information environment, finally increase information transmission efficlency
出处
《山西财经大学学报》
CSSCI
北大核心
2009年第11期102-107,共6页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金资助项目(批准号:70802027)
教育部人文社会科学一般项目(07JC630035)
关键词
事务所规模
审计质量
预测误差
预测分歧
auditor size
auditing quality
forecast accuracy
forecast dispersion
