基于信息不确定性的风险导向审计及媒体功用研究

In recent years, the governance role of media and auditing played in improving information environment are concerned in emerging market. Auditors are confronted with more and more risks in post-SOX era. However, current audit researches based on agency hypothesis relatively neglect the influence of information risk on auditing activity, and on which few literature cares about the impact of media. In order to accommodate the changed audit environment and improve audit effectiveness, CICPA revises the audit standards which will be enforced in 2012. New audit standards reinforce the pattern of risk-based auditing, especially require auditor to think highly of recognition, assessment, and response to misstatements. Under this background, this project selects perspective of accounting restatement as topic to empirically research auditor's response to information risk derived from high information uncertainty and among which the role of media plays. Specially, we will investigate the communication of risk, market perception, and explanation strengths of restatement forecast for both unqualified audit opinion and abnormal audit fee, which has research value and scientific meaning in some degree. The expected research conclusions reached in this project will contribute to enriching traditional research area of corporate governance and information disclosure, and have both practice values and policy suggestions for enforcement of new audit standards with pattern of risk-based auditing, improvement of information environment, promotion of resources allocation, and strengthening investor protection, etc.

近年来，媒体监督和独立审计在新兴市场上改善信息环境的治理作用备受关注。进入后萨班斯法案（SOX）时代，审计师面临的风险开始愈加凸显，而当前文献基于代理假说对审计行为的研究，相对忽略了信息风险的影响，且甚少有文献考察媒体的作用。为适应审计环境变化，提高审计的有效性，我国新修订并自2012年起施行的审计准则体系，强化了风险导向审计理念，特别要求审计师重视错报的识别、评估和应对。以此为背景，本项目选题另辟蹊径，基于会计重述视角，较为深入地实证研究信息不确定性环境下审计师对信息风险的应对以及媒体功用，探讨非标审计意见和异常审计收费的风险传递机制、市场认知和重述预测解释力，体现出一定的研究价值和科学意义。通过本课题研究，预期形成的结论将有助于丰富传统公司治理和信息披露研究内容，并对风险导向审计模式的新准则执行，理解改善信息环境、促进资源配置和加强投资者保护等，具有较高的实践价值和政策建议。

在安然事件之后，全球资本市场的信息环境发生显著变化，会计一直经受“信任之殇”，其中一个重要方面，会计重述成为推动美国国会在2002年出台著名萨班斯－奥克斯利法案（SOX）的直接诱因（Wilson, 2008）。进入后萨班斯法案（SOX）时代，审计师面临的风险开始愈加凸显，而当前文献基于代理假说对审计行为的研究，相对忽略了信息风险的影响，且甚少有文献考察我国新兴转轨市场上非正式制度安排对改善信息环境的治理作用。为适应审计环境变化，提高审计的有效性，我国新修订并自2012 年起施行的审计准则体系，强化了风险导向审计理念，特别要求审计师重视错报的识别、评估和应对。以此为背景，本项目研究首先针对会计重述、信息环境、信息不确定性与信息有用性等方面展开研究，通过文献梳理提出一个分析性研究框架，关注了会计准则质量和非财务信息披露机制的作用；其次，进一步探讨了在我国转轨市场上影响信息环境的相关治理机制，包括宗教传统、媒体监督、内部控制、女性高管、独立董事、家族传承等方面；再次，就控制权安排、媒体监督、审计制度与信息环境展开实证研究，检验了相应制度机制的信息治理功能，以及独立审计通过非标审计意见和异常审计收费的信息风险传递揭示机制，并提供经验证据支持。本项目研究丰富了公司治理和信息披露研究文献，对改善我国新兴市场信息环境、促进资源配置和加强投资者保护等，具有一定的政策意义和实践价值。