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Empirical study on the phenomenon of audit report lag and financial restatement in Chinese listing corporation

机译：中国上市公司审计报告滞后与财务重述现象的实证研究

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摘要

This paper makes an empirical test on the correlation between financial restatement and audit report lag (ARL) using data of non-financial listed companies in China during the period 2009-2012. The empirical results show that there is a significant positive correlation between financial restatement and ARL. The longer the ARL is, the more likely it is for the company to perform a financial restatement in the future. The research results of this paper can provide suggestions for the corporate governance of listing Corporation financial restatement from external audit perspective, at the same time, the research on ARL also provides the basis for policy makers to reduce the time of audit report disclosure.
机译：本文使用2009-2012年间中国非金融上市公司的数据，对财务重述与审计报告滞后（ARL）之间的相关性进行了实证检验。实证结果表明，财务重述与ARL之间存在显着的正相关。 ARL越长，公司将来执行财务重述的可能性就越大。本文的研究结果可以从外部审计的角度为上市公司财务重述的公司治理提供建议，同时，对ARL的研究也为决策者减少审计报告的披露时间提供了依据。

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