【摘要】 目前，鲜有学者关注资产评估报告的增量信息价值，本文实证检验审计师获取资产评估报告增量信息的机制与路径。研究发现：公司发布与股权交易相关的资产评估报告会通过增加审计投入和媒体压力促使审计师确定更多与股权交易相关的关键审计事项。公司出售（购买）股权时会确定更多与商誉（投资收益）相关的关键审计事项。资产评估报告专业性和完善性越强越能增加关键审计事项，且发布资产评估报告会促使关键审计事项内容更多、结论性评价越多且语调更积极。当审计师任职期限越短、会计师事务所能够从事资产评估类业务、并购导致丧失对子公司控制权、收到监管问询、信息不对称程度越高时上述关系更显著。研究结论丰富了利益相关者获取公司特质信息的渠道。更多还原

【Abstract】 Currently, few scholars focus on the incremental information value of asset appraisal reports. Based on this, this paper empirically examines the mechanisms and pathways through which auditors obtain incremental information from asset appraisal reports. The study finds that when a company publishes an asset appraisal report related to equity transactions, it increases audit input and media pressure, driving auditors to identify more key audit subject matters related to those transactions. Furthermore, when a company sells or purchases equity, it identifies more key audit subject matters related to goodwill or investment income. Additionally, the greater the professionalism and completeness of the appraisal report, the more key audit subject matters it generates, and the more comprehensive, conclusive, and positive the tone of the report. Finally, these relationships are more pronounced when the tenure is shorter, the accounting firm is able to engage in asset appraisal business, mergers and acquisitions result in loss of control over subsidiaries, regulatory inquiries are received, and the degree of information asymmetry is higher. These findings enrich the channels through which stakeholders obtain information about company characteristics.更多还原