Key Auditing Matters And Accounting Information Comparability

Previous domestic and foreign literatures were mainly based on the influencing factors of comparability of macro-level accounting standards.It is considered that the unified accounting standards require the same or similar economic business to be treated by consistent accounting methods,which improves the comparability of accounting information.This paper takes the new series of CPA audit report series implemented in 2017 as the research object,and uses the A+H share listed companies that first implemented the new standard audit in China's Shanghai and Shenzhen stock markets during 2015-2016 and other A-shares listed on the old standard audit.The company's empirical data examines the impact of the implementation of key audit issues on the comparability of accounting information.This paper mainly selects the data of China's Shanghai and Shenzhen listed companies from 2015 to 2016 as a research sample,and select the data of China's A-share listed companies from 2016 to 2017 as an additional test sample,uses the double difference model and multiple regression model for analysis,and conducts PSM matching for further analysis.The conclusions obtained support the conjecture of this paper:(1)The implementation of key audit matters has improved the comparability of accounting information of the company;(2)The accounting information after the implementation of key audit matters is more remarkable than the “four big” customers.