项目团队行业专长、审计报告时滞与年报审计质量

管理评论 ›› 2021, Vol. 33 ›› Issue (4): 248-258.

项目团队行业专长、审计报告时滞与年报审计质量

余玉苗¹, 宋子龙², 孙迪³

1. 武汉大学经济与管理学院, 武汉 430072;
2. 南京财经大学会计学院, 南京 210046;
3. 郑州大学商学院, 郑州 450052

收稿日期:2018-03-12 出版日期:2021-04-28 发布日期:2021-05-06
通讯作者: 宋子龙（通讯作者），南京财经大学会计学院讲师，博士
作者简介:余玉苗，武汉大学经济与管理学院教授，博士生导师，博士；孙迪，郑州大学商学院讲师，博士。
基金资助:
国家自然科学基金项目（71672131；72072133）；教育部人文社会科学青年基金项目（19YJC790113）。

Audit Team's Expertise, Audit Report Lags and Audit Quality

Yu Yumiao¹, Song Zilong², Sun Di³

1. School of Economics and Management, Wuhan University, Wuhan 430072;
2. School of Accounting, Nanjing University of Finance and Economics, Nanjing 210046;
3. Business School, Zhengzhou University, Zhengzhou 450052

Received:2018-03-12 Online:2021-04-28 Published:2021-05-06

摘要/Abstract

摘要： 审计项目团队行业专长对审计报告时滞及年报审计质量有何影响？以2008—2014年A股上市公司为对象，研究发现，审计报告时滞会随审计项目团队行业专长的提高而延长，这虽然损害了审计报告的及时性，但会对审计质量产生积极影响，且延长的审计报告时滞促进了这种积极影响。进一步分析发现，在审计项目团队更多通过“产品”策略而非“低成本”策略形成行业专长时，审计报告的时滞更长、审计质量更高，且此时延长的审计报告时滞对行业专长与审计质量的关系有正向调节作用。分别研究项目复核人和项目负责人两位签字会计师的行业专长时，结果显示，审计报告时滞均会随之提高而延长，审计质量均会随之提高而变好，且二者的审计质量受益于行业专长的积极作用也同样随审计报告时滞的延长而加强。本文的研究结果为从微观层面理解行业专长与审计报告的及时性提供了经验证据。

关键词: 审计项目团队, 行业专长, 审计报告时滞, 年度财务报表, 审计质量

Abstract: Based on the data of Chinese A-share listed non-financial companies from 2007 to 2014, we investigate the relationship between audit team’s expertise and audit report lags. After proving the positive effect of audit team’s expertise on audit quality, we then analyze whether this positive effect is influenced by audit report lags. We find an abnormal phenomenon that audit report lags will be longer when it is audited by audit team that has expertise, and this phenomenon will impair audit report timeliness. Further analysis indicates that audit quality will be better when audit report is audited by an audit team that has expertise. We then find that audit report lags can positively impact the relationship between auditor expertise and audit quality. These results indicate that audit team will sacrifice audit report timeliness to further promote audit quality when they has expertise. We also find that these results are consistantwhen we downward the perspective to sign-auditor’s expertise. Our findings enrich the research on influence factors of audit report lags and provide empirical evidence.

Key words: audit team, expertise, audit report lags, annual financial statement, audit quality

余玉苗, 宋子龙, 孙迪. 项目团队行业专长、审计报告时滞与年报审计质量[J]. 管理评论, 2021, 33(4): 248-258.

Yu Yumiao, Song Zilong, Sun Di. Audit Team's Expertise, Audit Report Lags and Audit Quality[J]. Management Review, 2021, 33(4): 248-258.

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