摘 要
审计质量与财务报表重述的关系是会计领域的重要研究课题，本研究基于中国A股上市公司2010 - 2020年的数据样本，旨在探讨审计质量对财务报表重述发生概率及重述规模的影响机制。研究采用Logistic回归模型分析财务报表重述的发生概率，并运用多元线性回归模型考察重述规模的影响因素，同时引入倾向得分匹配法(PSM)以减少样本选择偏差。实证结果显示，高质量审计能够显著降低财务报表重述的发生概率，且对重述规模具有抑制作用；进一步区分不同类型的重述发现，审计质量对重大错报类重述的抑制效果更为明显。此外，研究还发现外部治理环境在二者关系中起到调节作用，良好的公司治理结构和较强的市场监督力度有助于强化审计质量对财务报表重述的抑制效应。本研究创新性地从审计质量视角切入，为理解财务报表重述现象提供了新的理论解释，丰富了审计质量经济后果的研究范畴，也为监管机构完善相关制度、提高资本市场信息质量提供了有益参考。
关键词：审计质量 财务报表重述 发生概率
Abstract
The relationship between audit quality and financial statement restatements is a significant research topic in the field of accounting. This study investigates the impact mechanism of audit quality on the probability and magnitude of financial statement restatements using data from Chinese A-share listed companies from 2010 to 2020. The study employs a Logistic regression model to analyze the probability of financial statement restatements and uses multiple linear regression models to examine factors influencing the magnitude of restatements, while introducing propensity score matching (PSM) to reduce sample selection bias. Empirical results indicate that high-quality audits significantly decrease the probability of financial statement restatements and have an inhibitory effect on the magnitude of restatements. Further analysis distinguishing different types of restatements reveals that audit quality has a more pronounced inhibitory effect on restatements due to material misstatements. Additionally, the study finds that the external governance environment moderates this relationship, with better corporate governance structures and stronger market oversight enhancing the inhibitory effect of audit quality on financial statement restatements. Innovatively approaching from the perspective of audit quality, this study provides new theoretical explanations for understanding financial statement restatements, enriches the research scope of the economic consequences of audit quality, and offers valuable insights for regulatory authorities to improve relevant institutions and enhance the quality of information in capital markets.
Keyword:Audit Quality Financial Statement Restatement Probability Of Occurrence
目 录
引言 1
1审计质量的衡量与界定 1
1.1审计质量的概念解析 1
1.2审计质量的衡量指标 2
1.3影响审计质量的因素分析 2
2财务报表重述的特征与成因 3
2.1财务报表重述的定义与类型 3
2.2重述发生的常见原因 3
2.3重述对利益相关者的影响 4
3审计质量与财务报表重述的关联性 4
3.1理论基础与研究假设 4
3.2关联性的实证检验方法 5
3.3实证结果与分析讨论 5
4提升审计质量以减少重述的策略 6
4.1内部控制与审计质量提升 6
4.2审计师独立性的重要性 6
4.3政策建议与实践指导 7
结论 8
参考文献 9
致谢 10
