审计员的选择和10-K报告的信息性
Karel Hrazdil1, Dan A Simunic1, Nattavut Suwanyangyuan2
1Simon Fraser University, Burnaby, British Columbia, Canada.
概括
外部审计师,特别是四大公司,通过提高年度报告 (10-K) 的信息性来提高股东价值. 经过更长时间披露的审计工作增加,表明财务报告质量有所改善.
科学领域:
- 会计会计会计会计会计会计会计会计会计
- 审计 审计 审计 审计
- 财务报告 财务报告 财务报告
背景情况:
- 股东价值受到年度报告中披露的信息质量的影响.
- 外部审计人员在确保企业财务披露的可靠性和信息性方面发挥着至关重要的作用.
研究的目的:
- 调查外部审计师选择,特别是四大与四大以外的公司对10-K表格年度报告信息性的影响.
- 检查审计师的选择如何影响披露量及其对财务报告质量的影响.
主要方法:
- 分析审计师类型 (大四与非大四) 与表格10-K披露量之间的关系.
- 引入和验证基于10K长度未解释部分的审计公司努力的新代理.
- 检查审计工作,审计费用和审计报告滞后之间的关联.
主要成果:
- 选择Big 4审计师的客户在10K披露量方面表现出更大的差异.
- 大四大审计师对披露的积极影响,对于积累质量较低,信息不对称性较高的客户来说更为显著.
- 异常长期披露与审计费用增加和审计报告延迟相关,表明审计工作的增加.
结论:
- 外部审计人员在基本的认证作用之外,对年度报告的信息性有很大影响.
- 审计公司的努力,体现在披露的长度,是财务报告质量的关键决定因素.
- 高质量的财务报告是管理层和审计师共同努力的成果.
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