当代财经 ›› 2024, Vol. 0 ›› Issue (6): 153-164.

• 现代会计 • 上一篇    

IPO随机现场检查的审计质量溢出效应——基于审计联结的视角

周冬华, 曾庆梅   

  1. 江西财经大学 会计学院,江西 南昌 330013
  • 收稿日期:2023-12-20 修回日期:2024-04-06 出版日期:2024-06-15 发布日期:2024-06-07
  • 通讯作者: 周冬华,江西财经大学教授,博士生导师,博士,主要从事会计理论、资本市场效率研究,联系方式loxi1982@126.com。
  • 作者简介:曾庆梅,江西财经大学博士研究生,主要从事公司治理、资本市场效率研究。
  • 基金资助:
    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)

The Audit Quality Spillover Effect of the Random On-Site IPO Inspections: From the Perspective of Audit Linkage

ZHOU Dong-hua, ZENG Qing-mei   

  1. Jiangxi University of Finance and Economics, Nanchang 330013, China
  • Received:2023-12-20 Revised:2024-04-06 Online:2024-06-15 Published:2024-06-07

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。

关键词: IPO随机现场检查, 溢出效应, 审计联结, 审计质量

Abstract: 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.

Key words: random on-site IPO inspections, spillover effects, audit linkage, audit quality

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