摘要
以2010—2022年A股上市公司为样本实证检验业绩期望落差对审计质量的影响。研究发现,业绩期望落差与审计质量显著负相关,稳健性检验没有改变结论。机制分析显示,业绩期望落差增大了企业的财务舞弊风险,降低了审计质量。异质性分析表明审计师具有较强的独立性和行业专长有助于提升审计质量;进一步地,新冠疫情前的“四大”审计能够更好发挥外部治理作用,同时业绩期望落差对低质量审计的持续性具有显著的正向影响。研究结论拓展了业绩期望落差的审计后果,同时为推动企业和资本市场高质量发展提供了丰富的经验证据。
Using Chinese A-share listed companies from 2010 to 2022 as samples,this paper empirically shows that the performance expectation gap significantly reduces audit quality,and a series of robustness tests do not change the conclusion.Mechanism analysis shows that the performance expectation gap increases the risk of fraud,thus reducing audit quality.Heterogeneity analyses show that auditors with higher levels of independence and industry expertise are conducive to improving audit quality.Furthermore,the“Big Four”audits before COVID-19 better play their external governance role,and the performance expectation gap has a significant positive impact on the persistence of low-quality audits.The findings expand the audit consequences of performance expectations gap and provide empirical evidence on how to promote the high-quality development of firms and the capital market.
作者
雷倩华
乔薇
LEI Qianhua;QIAO Wei(School of Business Administration,South China University of Technology,Guangzhou 510641,China)
出处
《南京审计大学学报》
CSSCI
北大核心
2024年第6期22-31,共10页
Journal of Nanjing Audit University
基金
国家自然科学基金面上项目(72072060)。
关键词
业绩期望落差
审计质量
独立性
专业胜任能力
财务舞弊风险
外部治理
performance expectation gap
audit quality
independence
expertise competence
financial fraud risk
external governance
