期刊论文

中文

南京审计大学学报

2096-3114

2019

16

4

11-21

10.3969/j.issn.1672-8750.2019.04.002

71702054:国家自然科学基金 16C1000:湖南省教育厅科学研究项目

本校为其他机构

以A+H股上市公司2016年度审计报告中首次披露的关键审计事项为研究对象,采用事件研究法比较了A股（内地）和H股（中国香港地区）资本市场投资者对关键审计事项的反应差异,结果表明:A股市场对关键审计事项反应积极,而H股市场对关键审计事项反应不足。进一步研究发现,A股和H股市场均对国际四大与非国际四大披露的关键审计事项反应存在显著差异,且两地投资者对国际四大出具的关键审计事项的市场反应强度高于非国际四大;国际四大中普华永道中天的审计市场份额最大,A股和H股市场投资者对其出具的关键审计事项的市场反应亦显著高于其他国际三大。

Taking the key audit items first disclosed in the auditing reports of A+H-share listed companies in 2016 as the research object,this paper compares the reaction difference of investors to key audit items between A-share(mainland) and H-share(Hong Kong,China)capital markets by event study method. The results show that A-share market reacts significantly to key audit matters,while H-share market has no noticeable reaction. Further research finds that there are significant differences between A-share and H-share markets in reaction to key audit items disclosed by the international Big4 and that n...