辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(3)：216-225,10.DOI:10.11955/j.issn.1008-391X.20250308
交易所年报问询函对提升会计师事务所审计质量的影响
Impact of stock exchanges'annual report inquiry letters on improving the audit quality of accounting firms
摘要
Abstract
Adopting the method of empirical research,the A-share listed companies in Shanghai and Shenzhen are selected as the research sample,and a difference-in-difference model is constructed to analyze the impact of annual report inquiry letters issued by the Shanghai and Shenzhen stock exchanges on improving the audit quality of firms from 2015 to 2021,in order to examine the effect of annual report inquiry letters on audit work performed by accounting firms.The study shows that annual report inquiry letters can significantly improve the audit quality of accounting firms.Also,the greater the number of inquiries on the same annual report,as well as the need for professional verification opinions from the third-party intermediary organizations,the greater the improvement in audit quality.According to the content characteristics of inquiry letters,the more questions the inquiry letters contain,the more effective the regulation is.And annual report inquiry letters with questions related to internal controls,litigation,and risks have proven to be more effective in improving audit quality of accounting firms.The conclusions of this study provide a reference for accounting firms in improving audit quality.关键词
证券交易所/非行政处罚性监管/年报问询函/监管效果/审计质量Key words
stock exchanges/non-administrative penalty regulation/annual report inquiry letters/regulatory effectiveness/audit quality分类
经济学引用本文复制引用
李丽滢,王昱惠..交易所年报问询函对提升会计师事务所审计质量的影响[J].辽宁工程技术大学学报（社会科学版）,2025,27(3):216-225,10.基金项目
辽宁省社科规划基金项目(22-A831) （22-A831）
