Comparability of accounting information,analyst tracking and audit quality
This paper selected 3122 A-share listed companies listed on the Shanghai and Shenzhen stock markets from 2000 to 2022 as research samples to study the impact of accounting information comparability on audit quality,and further analyzed the moderating effect of analyst following on the relationship between accounting information comparability and audit quality.In empirical study,we selected audit radicalness and actual audit opinion as audit quality indicators and used the logit model for regression analysis.The empirical study found that:Improving the comparability of accounting information will significantly improve audit quality,and the comparability of accounting information is positively correlated with audit quality;Analyst following negatively regulates the relationship between accounting information comparability and audit quality,weakening the positive effect of accounting information comparability on audit quality.Further research also found that:Companies with low comparability of accounting information have higher audit fees,and accounting information comparability is negatively correlated with audit fees;The audit fees of listed companies audited by the four major accounting firms are higher;Changing auditors will reduce the audit fees of listed companies.
Accounting Information ComparabilityAnalyst followingAudit quality
万方数据
维普
