交易所年报问询函对提升会计师事务所审计质量的影响

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中图分类号：F239.43 文献标志码：A 文章编号：1008-391X（2025）03-0216-10

Impact of stock exchanges' annual report inquiry letters on improving the audit quality of accounting firms

LILiying，WANGYuhui* （School ofBusiness Administration，Liaoning Technical University，Huludao 1251o5，China）

Abstract：Adopting the methodof empirical research，theA-share listed companies in Shanghaiand Shenzhen are selectedas theresearch sample，anda diference-in-diference model is constructed toanalyze the impactof anual report inquiry leters issed bythe Shanghai and Shenzhen stock exchanges on improving the audit quality offirms from 2015 to 2021，inorder to examine the effct of annual report inquiry letters on audit work performed by accounting firms.The study shows that annual report inquiry lettrs can significantly improve the audit qualityofaccounting firms.Also，the greater the number of inquiries on the same annual report，as wellas the need for professional verification opinions from the third-party intermediary organizations，the greater the improvement in audit quality.According to the contentcharacteristicsof inquiry lettrs，the more questions the inquiry leters contain，themoreeffective theregulation is.Andannual report inquiry letters with questions related to internalcontrols，litigation，and risks have proven to be more effective in improving audit qualityof accounting firms.The conclusions of this study provide a reference for accounting firms in improving audit quality.

Keywords： stock exchanges; non-administrative penalty regulation; annual report inquiry leters;regulatory effectiveness;audit quality

0 引言

随着中国股票发行注册制改革，公司信息披露更加强调规范化和透明化，同时要确保市场监管常态化。（剩余9501字）