摘要
作为一种新型的财务报送方式,XBRL的实施旨在加强会计信息质量,优化上市公司信息环境,并提高信息供应链中各使用者的信息处理效率。文章选取2005—2012年沪深A股上市公司为样本,以我国强制实施XBRL为准自然实验,研究XBRL的实施对审计时滞的影响。结果发现,XBRL的实施与审计时滞呈显著负相关关系,且这一关系在信息化审计专业胜任能力更强的国际四大会计师事务所中体现得更加明显。更进一步的研究发现,XBRL的实施在缩短审计时滞的同时能够兼顾审计质量。同时,XBRL实施后对审计时滞的影响具有长期效应,且在实施后至少8年的时间里均能在保证审计质量的同时降低审计时滞。
As a new method of financial reporting,the aim of XBRL is to improve financial information quality,optimize information environment of listed companies and improve information processing efficiency for each user on information supply chain.Selecting Shanghai and Shenzhen stock exchanges listed companies from 2005 to 2012 as samples and using enforcing XBRL as quasi-natural experiment,this paper studies the impact of using XBRL on audit lag.The results show that the using of XBRL has significant negative relation with audit lag,and that this relation is even more obvious for international Big-Four audit firms whose professional competence under informatization auditing is better.Further,the using of XBRL could combine audit lag with audit quality simultaneously.Meanwhile,XBRL has a long-term effect on audit lag and could reduce audit lag in at least 8 years without harming audit lag.
作者
张艺馨
曾令会
ZHANG Yixin;ZENG Linghui(Business School,Liaoning University,Shenyang 110136,China;Liaoning Branch,China Development Bank,Shenyang 110014,China)
出处
《辽宁大学学报（哲学社会科学版）》
2021年第2期58-69,共12页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
基金
教育部人文社会科学研究青年基金项目“XBRL环境下的审计收费和审计效率问题研究”(17YJC790201)阶段性成果
辽宁省社会科学规划基金自选项目“新型财务报送模式对分析师盈余预测的影响研究”(L17DJY007)阶段性成果。
