关键审计事项对会计稳健性的影响——基于公司透明度的调节效应
The Impact of Key Audit Events on Accounting Conservatism—Based on the Regulatory Effect of Corporate Transparency

会计稳健性长期以来对财务报告和会计实务有重大影响。新审计报告准则要求加入关键审计事项，从而提升审计报告质量。本文研究2016~2020年全部A股上市公司的相关数据，基于公司透明度的调节效应，检验了关键审计事项披露对公司会计稳健性的影响。研究表明，注册会计师在审计报告中披露关键审计事项可以显著提升会计稳健性水平；相较于公司透明度较高的公司，公司的透明度越低，披露关键审计事项越能提升会计稳健性，即公司透明度在关键审计事项对会计稳健性的影响中起到负向调节的作用。本文的结论丰富了会计稳健性和披露关键审计事项的研究，也为上市公司健全公司治理制度方面提供了可参考的建议。
Accounting conservatism is an important principle of accounting and one of the requirements of enterprise accounting information quality. The new audit reporting standards require the disclo-sure of key audit matters to improve the quality of audit reports. Taking the relevant data of all A-share listed companies from 2016 to 2020 as samples, this paper empirically tests the impact of key audit matters on Accounting Conservatism based on the regulatory effect of corporate trans-parency. The research shows that the disclosure of key audit matters by certified public account-ants in the audit report can significantly improve the level of accounting conservatism; Compared with companies with higher corporate transparency, the lower the transparency of the company, the more the disclosure of key audit matters can improve accounting conservatism; that is, corpo-rate transparency plays a negative regulatory role in the impact of key audit matters on accounting conservatism. The conclusion of this paper enriches the research on Accounting Conservatism and disclosure of key audit matters, and also provides reference suggestions for listed companies to im-prove their corporate governance system.