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以2003~2013年沪深两市公布了年报预约披露时间的A股上市公司为样本,从会计师事务所变更和审计费用两个视角,考察年报预约披露推迟对审计契约持续性的影响。研究结果显示,存在年报预约披露推迟的上市公司,下一年更有可能发生会计师事务所变更;另一方面,在未变更会计师事务所的公司中,存在年报预约披露推迟者,其下一年的审计费用增加额显著大于未推迟的上市公司。这表明年报预约披露推迟是审计主客体双方确定审计业务关系时都会考虑的一项重要因素,这一因素的发生会显著削弱原有审计契约的持续性。
From 2003 to 2013, Shanghai and Shenzhen stock markets released their A-share listed companies’ annual report disclosure time as a sample. From the perspectives of accounting firms and audit fees, this paper examines the impact of the delay in disclosing annual reports on the sustainability of audit contracts. The results of the research show that there is a delay in the disclosure of annual reports of listed companies, the next year is more likely to change the accounting firm; the other hand, the company did not change the accounting firm, there is an appointment of the annual report disclosure delay, the next year The increase in audit fees was significantly greater than that of unlisted listed companies. This shows that the delay in disclosing the annual report appointment is an important factor that both parties and the auditors will consider when determining the audit business relationship. This factor will significantly weaken the sustainability of the original audit contract.