Andres Navarro Galera 安德烈斯·纳瓦罗·加莱拉
University of Granada, Spain
西班牙格拉纳达大学

Universidad de Granada 格拉纳达大学
Spain 西班牙

Bucharest University of Economic Studies
布加勒斯特经济研究大学
Romania 罗马尼亚

Indiana University Northwest
印第安纳大学西北分校
United States 美国
Dr. Yuvraj Sunecher Yuvraj Sunecher 博士
University of Technology, Mauritius
毛里求斯科技大学
Mauritius 毛里求斯
Dr. Rafael Becerra-Vicario
Rafael Becerra-Vicario 博士
Universidad de Málaga 马拉加大学
Spain 西班牙

University of Bojnord 博伊诺德大学
Iran, Islamic Republic 伊朗伊斯兰共和国

Universidade de Aveiro 阿威罗大学
Portugal 葡萄牙

University of Oviedo 奥维耶多大学
Spain 西班牙

Kuwait University 科威特大学
Kuwait 科威特
Rosaria Volpe 罗莎莉亚·沃尔佩
Università degli Studi di Catania
Italy 意大利

Technical University of Crete
克里特技术大学
Greece 希腊
Qaisar Iqbal 盖萨尔·伊克巴尔
Universiti Sains Malaysia
马来西亚理科大学
Malaysia 马来西亚

The University of Auckland
奥克兰大学
New Zealand 新西兰
Dr. Hiroshige Tanaka Hiroshige Tanaka 博士
Chuo University 中央大学
Japan 日本

Universidad de Granada 格拉纳达大学
Spain 西班牙

Lunghwa University of Science and Technology
隆华科技大学
Taiwan, Province of China
中国台湾省

Lincoln University 林肯大学
United States 美国
Prof. Chih-Liang Liu Chih-Liang Liu 教授
Xiamen University 厦门大学
China 中国
Chengkang Zhao 赵成康
State Grid Anhui Electric Power Co Ltd
国网安徽省电力有限公司
China 中国

Analysis of the Responsibilities of Internal Audit in Chinese Universities - From the Perspective of the Internal Audit Work of Nanjing University
中国高校内部审计责任分析 —— 基于南京大学内部审计工作视角

Luo Wei/1 罗 伟/1
Integrative Strategies in Financial Management: Bridging the Gap between Managerial Decision-Making and Accounting Practices
财务管理综合策略：弥合管理决策与会计实践之间的差距

Hangming Zhang, Xin Zhong, Xinghui Wei/5
张杭明， 钟欣， 魏兴辉/5
Research on the Influencing Factors of Consumer Purchase Intention in Live Streaming ECommerce
直播电商消费者购买意愿影响因素研究

Zhaopeng Zhu/9 朱兆鹏/9
Research on Hospital Financial Risk Identification and Control Strategies
医院财务风险识别与控制策略研究
Yuanwei Li/14 李元伟/14
Research on Case Construction Strategies for Tax Law Courses in Colleges and Universities under Curriculum Perspective
课程视域下高等院校税法课程案例建构策略研究

Dong Mao/19 毛东/19
Discussion on the Practical Application of the New Leasing Standards Based on the Lessee’s Perspective
基于承租人视角的租赁新标准实务适用探讨

Yangming Cao/22 曹阳明/22
Research on the Construction of Management Accounting System in the New Era-—Taking Jihua Group as an Example
新时代管理会计制度建设研究——以际华集团为例

Jinghong Ni/25 倪景宏/25
Opportunities for Artificial Intelligence Development in the Accounting Domain
会计领域人工智能发展的机会
Kai Xu ${}^{l,\ast }$${}^{l,\ast }$^(l,**){ }^{l, *}, Huina Liu ${}^2$${}^2$^(2){ }^{2}, Peirun Chen ${}^2$${}^2$^(2){ }^{2}, Xinyi Chen ${}^3/28$${}^3/28$^(3)//28{ }^{3} / 28
徐 ${}^{l,\ast }$${}^{l,\ast }$^(l,**){ }^{l, *} 凯 ， 刘 ${}^2$${}^2$^(2){ }^{2} 慧娜 ， 陈 ${}^2$${}^2$^(2){ }^{2} 培润 ， 陈 ${}^3/28$${}^3/28$^(3)//28{ }^{3} / 28 心怡
Analysing the OPM Strategy Model of Home Appliances Industry——Taking Gree Electric Appliances as an Example
家电行业OPM战略模型解析——以格力电器为例

Research on Enterprise Financial Transformation from the Perspective of Financial Sharing Guiying Yang, Hongxin Zhao, Chuanjie Liu, Jingyang Hong/35
财务共享视角下的企业财务转型研究 Guiying Yang， Hongxin Zhao， Chuanjie Liu， Jingyang Hong/35

The Realistic Problems and Practical Paths of Marketization Construction of Data Elements
数据要素市场化构建的现实问题与实践路径
Qile Yang $/38$$/38$//38/ 38 杨 $/38$$/38$//38/ 38 启乐
Research on Sichuan Province’s Economic Aggregate Forecast and Industrial Structure Based on the 2035 Long-term Goals
基于2035年远期目标的四川省经济总量预测及产业结构研究

Zhonghai Yu ${}^l$${}^l$^(l){ }^{l}, Lei Wang ${}^l$${}^l$^(l){ }^{l}, Zhiying Zou ${}^l$${}^l$^(l){ }^{l}, Chengming Qin ${}^2/41$${}^2/41$^(2)//41^{2} / 41
于忠海 ${}^l$${}^l$^(l){ }^{l} ， 王 ${}^l$${}^l$^(l){ }^{l} 磊 ， 邹 ${}^l$${}^l$^(l){ }^{l} 志英 ， 秦 ${}^2/41$${}^2/41$^(2)//41^{2} / 41 成明
Analysis on the Application of Risk-Oriented Internal Audit in Enterprises
风险导向型内部审计在企业中的应用分析
Junyu Chen, Yu Xian*/45 陈俊宇， 余娴*/45
Under The Background of Digital Economy, the Teaching Reform Path of Management Accounting is based on PST Theory
数字经济背景下，管理会计的教学改革路径以PST理论为基础

Peng Min/48 彭敏 / 48
Research on the Distribution of Photovoltaic Poverty Alleviation Income Projects
光伏扶贫收益项目分布研究
Liexia Zhang ${}^1$${}^1$^(1){ }^{1}, Wang Jing ${}^2$${}^2$^(2){ }^{2}, Huayun Jiang ${}^3$${}^3$^(3){ }^{3}, Junqiang Qiao ${}^1/51$${}^1/51$^(1)//51{ }^{1} / 51
张 ${}^1$${}^1$^(1){ }^{1} 丽霞 ， 王晶 ${}^2$${}^2$^(2){ }^{2} ， 江华云 ${}^3$${}^3$^(3){ }^{3} ， 乔 ${}^1/51$${}^1/51$^(1)//51{ }^{1} / 51 俊强
Research on Talent Cultivation Mode of Human Resource Management Major in Private Colleges and Universities under the Background of New Business Studies Universities
新商学大学背景下民办高校人力资源管理专业人才培养模式研究

Xinyuan Yong ${}^{1,2}/60$${}^{1,2}/60$^(1,2)//60{ }^{1,2} / 60 鑫 ${}^{1,2}/60$${}^{1,2}/60$^(1,2)//60{ }^{1,2} / 60 源勇
A Study of the Impact of the Implementation of the New Revenue Standards on Audit Quality
新收入准则实施对审计质量影响的研究
Qian Liu/63 刘倩/63
The Exploration of the New Path of Public Investment Auditing in the Context of Big Data
大数据背景下公共投资审计新路径的探索
Youfa Wang/72 王友发/72
Analysis of the Professional Identity of College Counselors and Their Job Engagement
大学辅导员的职业身份及其工作参与度分析
Shaopu Xu ${}^{1,2^{\ast }}$${}^{1,2^{\ast }}$^(1,2^(**)){ }^{1,2^{*}}, Hatairat Lertjanyakit ${}^2/75$${}^2/75$^(2)//75{ }^{2} / 75
Shaopu Xu ${}^{1,2^{\ast }}$${}^{1,2^{\ast }}$^(1,2^(**)){ }^{1,2^{*}} ， Hatairat Lertjanyakit ${}^2/75$${}^2/75$^(2)//75{ }^{2} / 75
Research on the Development Strategy of Green Finance in China
中国绿色金融发展战略研究
Deyu Zhou ${}^l$${}^l$^(l){ }^{l}, Wenhai Zhou ${}^{2,1}/78$${}^{2,1}/78$^(2,1)//78{ }^{2,1} / 78
周德宇 ${}^l$${}^l$^(l){ }^{l} ， 周 ${}^{2,1}/78$${}^{2,1}/78$^(2,1)//78{ }^{2,1} / 78 文海
Research on Financial Engineering and Financial Efficiency
金融工程与金融效率研究
Xiangyu Xu/81 徐翔宇/81
Research and Analysis of Fraud Behavior in Audit Activities under the Background of Artificial Intelligence Development
人工智能发展背景下审计活动中的欺诈行为研究与分析

Keywords: New Revenue Standards; Audit Quality; Comparability of Accounting Information
关键词：新收入标准;审计质量;会计信息的可比性

Market demand has varied as the economy grows, and new industries and business models have evolved. Meanwhile, in 2014, the International Accounting Standards Board (IASB) and the American Accounting Standards Board (AASB) collaborated to update and publish a new revenue standard. As a result, there is a widespread trend to innovate the revenue standard and create a revenue standard that is more market-oriented and aligned with worldwide standards. China formally issued a new revenue standard on July 5, 2017, requiring enterprises listed both domestically and internationally, as well as enterprises listed abroad, to implement the new revenue standard by January 1, 2018; enterprises listed domestically must implement it by January 1, 2020.The new revenue standard has been in effect in China since July 5, 2017, and is set to be fully implemented by the end of this year. The new revenue requirement is scheduled to go into effect by the end of this year. The practical application of accounting standards and the examination of the consequences has become a hot topic of general interest in theoretical and practical circles.
随着经济的增长，市场需求发生了变化，新的行业和商业模式也发生了变化。与此同时，在 2014 年，国际会计准则委员会 （IASB） 和美国会计准则委员会 （AASB） 合作更新并发布了新的收入准则。因此，创新收入标准并创建更加市场导向并与全球标准保持一致的收入标准的普遍趋势。中国于 2017 年 7 月 5 日正式发布新收入准则，要求境内外上市企业以及境外上市企业于 2018 年 1 月 1 日前实施新收入准则;新收入标准自2017年7月5日起在中国生效，并将于今年年底前全面实施。新的收入要求计划于今年年底生效。会计准则的实际应用和对后果的审查已成为理论界和实践界普遍感兴趣的热门话题。

Accounting standard issue or change can have an impact on the quality of accounting information, which in turn affects the users of the information (Zeff, 1978). Existing research on new revenue rules for external information users concentrates on stock crash risk and analyst estimates, with nothing done in the auditor’s domain. Audit quality is an essential topic in auditing research, and high-quality auditing is crucial for strengthening CPAs’ professional reputations, playing a significant part in the market economy’s operation mechanism, and supporting the efficient allocation of resources.
会计准则的发布或更改会对会计信息的质量产生影响，进而影响信息的用户 （Zeff， 1978）。关于外部信息用户新收入规则的现有研究集中在股票崩盘风险和分析师估计上，而没有在审计师的领域做任何事情。审计质量是审计研究中必不可少的课题，高质量的审计对于加强注册会计师的专业声誉、在市场经济运行机制中发挥重要作用、支持资源的有效配置至关重要。

The new revenue standard differs significantly from the old standard and offers numerous benefits. To begin, the time and scope of determining revenues have been defined in greater detail and clarity, a visual and imaginative model in the process of determining revenues has been established, and the method of determining revenues in accordance with the actual progress of the contract has been proposed, which not only clarifies the responsibilities and rights, but also better reflects the nature of the subject’s economic activities. Second, the accounting topic must disclose and show facts in more depth. The new revenue standard expands the scope of financial reporting presentation by including unrealized gains, profits, and losses, as well as allowing enterprises to make retrospective adjustments to balance sheet items. This helps to alleviate some of the problems caused by uncertainty in revenue recognition and measurement. Based on this, the implementation of the new
新的收入标准与旧标准有很大不同，并提供了许多好处。首先，更详细、更清晰地定义了确定收入的时间和范围，在确定收入的过程中建立了可视化和富有想象力的模型，并提出了根据合同实际进展确定收入的方法，不仅明确了责任和权利， 也更能反映主体经济活动的性质。其次，会计主题必须更深入地披露和展示事实。新的收入准则扩大了财务报告列报的范围，包括未实现的收益、利润和损失，并允许企业对资产负债表项目进行追溯调整。这有助于缓解因收入确认和计量的不确定性而导致的一些问题。基于此，新的
revenue standard reduces enterprise accountants’ discretion in determining revenue, and management’s manipulation of financial statements has been suppressed to some extent, with auditors collecting higher-quality information and facing lower audit risks, and audit quality will also be affected.
收入标准降低了企业会计确定收入的自由裁量权，管理层对财务报表的操纵在一定程度上受到了抑制，审计师收集了更高质量的信息，面临较低的审计风险，审计质量也将受到影响。

Can changes in the quality of accounting information caused by new revenue standard revisions have an additional impact on audit quality? What impact do the new revenue standard adjustments have on audit quality? The article’s study is centered on these two questions. Using data from listed companies in China from 2015 to 2019, the article employs the double difference model to investigate the mechanism of the impact of the new revenue standard implementation on audit quality, in order to provide a reference for the development and improvement of accounting standards, as well as the improvement of the efficiency and quality of accounting firms’ work.
新的收入准则修订引起的会计信息质量变化是否会对审计质量产生额外影响？新的收入标准调整对审计质量有什么影响？本文的研究集中在这两个问题上。本文利用 2015—2019 年中国上市公司的数据，采用双差模型考察了新收入准则实施对审计质量的影响机制，以期为会计准则的制定和完善，以及会计师事务所工作效率和质量的提高提供参考。

The article’s primary contribution can be seen in three areas: first, the majority of research to date has focused on the application and consequences of revenue accounting standards from 2006, and there are comparatively few studies that address the application and consequences of the new revenue standards from 2017. By examining the adoption and effects of certain standards in 2017, the paper contributes to the body of knowledge regarding the effects of the implementation of accounting standards. Second, it enhances the body of knowledge regarding the effects of accounting standards on firms’ external information users by analyzing the mechanism of the new revenue standards on audit quality, starting from the auditors’ perspective. Thirdly, China is currently revising its accounting rules on an ongoing basis. This is necessary to ensure that the standards keep up with the trend of market development. This article examines how modifications to accounting standards affect audit quality, which has practical implications for enhancing the effectiveness and caliber of work produced by accounting firms in real operations.
本文的主要贡献体现在三个方面：首先，迄今为止的大部分研究都集中在 2006 年以来收入会计准则的应用和后果上，而涉及 2017 年新收入准则的应用和后果的研究相对较少。通过研究 2017 年某些准则的采用和影响，本文为有关会计准则实施影响的知识体系做出了贡献。其次，它从审计师的角度出发，通过分析新收入准则对审计质量的影响机制，增强了有关会计准则对公司外部信息用户影响的知识体系。第三，中国目前正在持续修订其会计规则。这是确保标准跟上市场发展趋势所必需的。本文研究了会计准则的修改如何影响审计质量，这对提高会计师事务所在实际运营中工作的有效性和质量具有实际意义。

Scholars primarily concentrate on three areas on the influence of the new revenue standard: surplus management, quality accounting information, and statement presentation issues. Ma Yongyi (2021) concluded that the new revenue standard will significantly affect the balance sheet of the company after examining the new leasing, financial instruments, and income criteria. Scholars studying the quality of accounting information, such as Feng Bingchun (2017), suggested that the new revenue standard adopt a five-step alternative that lowers the likelihood of financial fraud by the company. This reduces the possibility of financial fraud and has a significant impact on the operating performance of the company, which helps to improve the quality of accounting information in China. According to Lou Juan (2021), the new revenue standard is based on the identification of contractual obligation performance, with control as the core, and incorporates all types of network company activity in the revenue recognition model, increasing accounting information comparability. Sun Ye (2017) observes that the new revenue norm will present various obstacles to the regulation of accounting disclosure of publicly traded companies, significantly expanding the room for companies to control their excess and making regulation more difficult. However, according to Yi Biwen’s (2022) empirical study, after the implementation of the new revenue standard, the level of surplus management of listed companies has been reduced, and the quality of accounting information has been improved, and the new revenue standard can play a positive role in improving the quality of accounting information and maintaining the stock market’s smooth development.
学者们主要关注新收入标准影响的三个领域：盈余管理、质量会计信息和报表列报问题。马永义 （2021） 在研究了新的租赁、金融工具和收入标准后得出结论，新的收入标准将对公司的资产负债表产生重大影响。研究会计信息质量的学者，如 Feng Bingchun （2017） 建议新的收入准则采用五步替代方案，以降低公司发生财务欺诈的可能性。这降低了财务欺诈的可能性，并对公司的经营业绩产生重大影响，有助于提高中国会计信息的质量。根据 Lou Juan （2021） 的说法，新的收入准则基于合同义务履行的识别，以控制为核心，并将所有类型的网络公司活动纳入收入确认模型，从而提高会计信息的可比性。Sun Ye （2017） 观察到，新的收入规范将对上市公司会计信息披露的监管带来各种障碍，大大扩大了公司控制其超额行为的空间，并使监管更加困难。但根据易必文（2022）的实证研究，新营收准则实施后，上市公司盈余管理水平有所降低，会计信息质量得到提升，新营收准则对提高会计信息质量、维持股市平稳发展起到积极作用。

Domestic and international studies on the impact of audit quality have concentrated on the internal environment of organizations, the external environment of enterprises, and the size of accounting firms. Francis (1984) shown in the internal environment that there is a considerable positive association between the degree of governance of listed businesses and audit quality. A high level of governance in an audited organization frequently indicates that its governance structure is sound, which reduces the likelihood of events such as human manipulation and thus improves audit quality. The empirical analysis of Ling et al. (2022) shows that digital transformation can reduce audit risk in terms of internal control optimization and information disclosure; Zhai, Huayun et al. (2022) use a multi-temporal DID model and find that a company’s digital transformation can increase information transparency and reduce risk, thus improving audit quality. In terms of the company’s
关于审计质量影响的国内外研究都集中在组织的内部环境、企业的外部环境和会计师事务所的规模上。Francis （1984） 在内部环境中表明，上市公司的治理程度与审计质量之间存在相当大的正相关。被审计组织中高水平的治理通常表明其治理结构健全，这降低了发生人为操纵等事件的可能性，从而提高了审计质量。Ling et al. （2022） 的实证分析表明，数字化转型可以在内部控制优化和信息披露方面降低审计风险;Zhai， Huayun et al. （2022） 使用多时相 DID 模型，发现公司的数字化转型可以提高信息透明度并降低风险，从而提高审计质量。就公司的
external environment, Peng Wu et al. (2017) discovered that after a financial restatement, corporations pay greater attention to audit quality and recruit competent accountants, sending a favorable signal to society. According to Yurong Wang (2008), if a company is warned by the China Securities Regulatory Commission for financial restatement, the company’s audit quality will be better this year than last year due to external pressure, indicating a strong correlation between audit quality and customer characteristics.
外部环境，Peng Wu et al. （2017） 发现，在财务重述后，企业更加注重审计质量并招聘有能力的会计师，向社会发出了有利的信号。根据 Yurong Wang （2008） 的说法，如果一家公司被中国证监会发出财务重述警告，由于外部压力，该公司今年的审计质量将优于去年，表明审计质量与客户特征之间存在很强的相关性。

High-quality auditing can reduce managers’ intentional reporting bias, and audit quality can be specifically expressed in the supervision of listed companies’ surplus management behavior, and the reduction of corporate surplus management behavior will improve audit quality (Cheng Meng, Liu Ruizhi, 2016).
高质量的审计可以减少管理者有意的报告偏差，审计质量可以在对上市公司盈余管理行为的监管中具体表现，减少企业盈余管理行为会提高审计质量（程猛、刘瑞志，2016）。

The implementation of the new revenue norm has resulted in a reduction in surplus management by businesses. First, the transfer of control substitutes the risk-reward transfer. Revenue recognition was more difficult under the previous revenue standard. It was more from the perspective of the enterprise since it was acknowledged on the condition that risks and rewards were transmitted to customers, but all parties had varying levels of comprehension of the depth of the notion of risks and rewards. The new revenue criterion takes the customer’s perspective into account more, uses whether the client is controlled as a foundation for judgment, and places a greater emphasis on the role of commercial credit. The transfer of control of goods is a clearer method of recognition, prompting a more objective method and point in time of revenue recognition, as well as a more accurate method of revenue recognition, which can effectively restrain enterprise management’s behavior to carry out surplus management through the change of the point in time of revenue recognition and the method of recognition. Second, create a five-step plan that is consistent. The five-step process necessitates the following conditions for revenue recognition: identifying the contract; identifying the various performance duties; determining the transaction price; and allocating the transaction price. Without any of these conditions, revenue cannot be recognized. This model incorporates revenue recognition into the contract, emphasizes the contract’s importance in the transaction, quantifies the concept of revenue in terms of the contract, and provides a detailed explanation and business treatment of the entire process, from contract definition, formulation, and implementation to disposal and modification. The transaction activities of enterprises and the responsibilities assumed by the clear and intuitive contract form, corporate accounting policies and accounting estimates to choose more consistent, reduce certain enterprises based on opportunism to fraud and forgery, harm the interests of other parties, to maintain the fairness and impartiality of the two sides of the transaction, to effectively reduce the surplus management behavior. Third, the new revenue standard establishes broader requirements for the scope of presentation and disclosure, and the content is richer, specifically involving enterprise accounting policy, financial data, revenue recognition, social responsibility fulfillment, and other aspects. This is favorable to improving the quality of accounting information and increasing information transparency, hence better restraining accountant conduct and minimizing surplus management behavior. According to certain research findings, the greater the degree of information disclosure, the lower the degree of corporate excess management (Ye Kangtao, Liu Jinyang, 2021). As a result, the newly amended revenue standard is more explicit in its presentation and disclosure requirements, which can effectively control firms’ surplus management conduct.
新收入标准的实施导致企业盈余管理减少。首先，控制权转移取代了风险回报转移。在以前的收入标准下，收入确认更加困难。它更多地是从企业的角度出发的，因为它是在风险和回报传递给客户的条件下得到承认的，但各方对风险和回报概念的深度的理解程度各不相同。新的收入标准更多地考虑了客户的角度，将客户是否被控制作为判断的基础，并更加强调商业信贷的作用。货物的控制权转移是一种更清晰的确认方式，促使收入确认的方法和时间点更加客观，以及更准确的收入确认方式，可以通过收入确认时间点和确认方式的改变，有效约束企业管理层进行盈余管理的行为。其次，制定一个一致的五步计划。五步流程需要满足以下收入确认条件：确定合同;确定各种绩效职责;确定交易价格;以及分配交易价格。如果没有这些条件中的任何一个，则无法确认收入。该模式将收入确认纳入合同，强调合同在交易中的重要性，以合同的形式量化收入的概念，并对从合同定义、制定、执行到处置和修改的整个过程进行了详细的解释和业务处理。 企业的交易活动与所承担的责任通过清晰直观的合同形式，企业会计核算政策的选择更加一致，减少某些企业基于机会主义而欺诈和伪造、损害他人利益的行为，维护交易双方的公平公正，有效减少盈余管理行为。第三，新收入准则对列报和披露的范围提出了更广泛的要求，内容更加丰富，具体涉及企业会计政策、财务数据、收入确认、社会责任履行等方面。这有利于提高会计信息质量，增加信息透明度，从而更好地约束会计人员的行为，最大限度地减少盈余管理行为。根据某些研究结果，信息泄露程度越高，企业过度管理的程度就越低（叶康涛、刘金阳，2021 年）。因此，新修订的收入准则在列报和披露要求上更加明确，可以有效控制企业的盈余经营行为。

In summary, compared with the old standard which is more general and vague, the new revenue standard is more standardized and strict for the measurement and recognition of revenue, and the boundaries of the time and scale of revenue recognition are clearer, which reduces the possibility of enterprises using surplus management methods that damage the quality of accounting information, such as falsification of financial information, in order to satisfy their personal interests (Yi Biwen, 2022), and reduces the discretionary power of the accountants, thus improving the quality of accounting information of the enterprises in the aspect of revenue recognition and improving the quality of audit. Increase the quality of enterprise accounting information, allowing auditors to make more accurate professional judgments, collect more reliable information, reduce audit risk, and thereby increase auditing quality. Based on this, hypothesis 1 is proposed:
综上所述，与较为笼统、模糊的旧准则相比，新营收准则对营收的计量和确认更加规范和严格，营收确认的时间和规模界限更加清晰，降低了企业使用损害会计信息质量的盈余管理方法的可能性， 如伪造财务信息，以满足其个人利益（Yi Biwen， 2022），并减少会计人员的自由裁量权，从而在收入确认方面提高企业会计信息的质量，提高审计质量。提高企业会计信息的质量，让审计师做出更准确的专业判断，收集更可靠的信息，降低审计风险，从而提高审计质量。基于此，提出了假设 1：

H1: The implementation of the new revenue standard is conducive to improving the quality of audits.
H1：新收入准则的实施有利于提高审计质量。

The auditor usually assesses the risk of the audited entity to perform audit procedures under the audit risk-oriented model, and this process requires the auditor to better detect whether there are material misstatements in the financial reports by
核数师通常会评估被审计实体在审计风险导向模式下执行审计程序的风险，这个过程要求审计师通过以下方式更好地检测财务报告中是否存在重大错报
obtaining high-quality audit evidence, and obtaining high-quality audit evidence requires the accountant to obtain as much reliable information about the audited entity as possible. When an auditor performs audit procedures on a company, he or she must not only check internal information such as the company’s financial statements and related certificates, but also external data such as the operating conditions of other companies in the same industry and external analysis reports. However, in the day-to-day operation of a business, there is a principal-agent relationship between the board of directors and the management, which leads to the possibility that the management will act against the interests of the owner in order to gain benefits, which is known as the “agency problem”. Because of agency issues, as well as traditional revenue standards in the recognition of revenue concepts and other issues, management may find it more convenient to fictionalize, alter, or falsify financial statements, resulting in differences in accounting policies and accounting treatments between different enterprises. Due to the existence of such differences and the imperfections of traditional accounting standards, auditors frequently find it difficult to analyze and judge whether the audited entity’s financial position and operating results are true or not by obtaining information from other enterprises in the same industry, thereby affecting the audit’s quality.
获得高质量的审计证据，而获得高质量的审计证据需要会计师尽可能多地获取有关被审计实体的可靠信息。审计师在对公司执行审计程序时，不仅要检查公司财务报表和相关证书等内部信息，还要检查同行业其他公司的经营状况和外部分析报告等外部数据。然而，在企业的日常运营中，董事会与管理层之间存在委托代理关系，这导致了管理层为了获得利益而违背所有者利益行事的可能性，这被称为“代理问题”。由于代理问题，以及传统收入准则对收入概念的确认等问题，管理层可能会发现虚构、更改或伪造财务报表更方便，从而导致不同企业之间的会计政策和会计处理方式存在差异。由于存在这种差异和传统会计准则的不完善，审计师经常发现，通过从同行业其他企业获取信息，难以分析和判断被审计主体的财务状况和经营结果是否真实，从而影响审计质量。

The new revenue standard no longer differentiates between different business types such as sales of goods and provision of services, but instead bases revenue recognition on contract identification and incorporates different business types into the five-step model, reducing the difficulty for enterprises to differentiate between different business types in order to adapt to different revenue standards and, to some extent, improving financial reporting comparability. According to IFRS 15, “International Reporting Standard 15-Revenue from Contracts with Customers”, the new revenue standard removes practice discrepancies and enhances comparability across organizations, industries, and reporting periods. The publication of the new revenue standard compensates for some of the shortcomings of the previous standard; the five-step model strictly stipulates the point and manner of revenue recognition, contract measurement, which to some extent improves the quality of corporate information, maintains the business accounting needs of current market enterprises, and the convergence of international accounting standards with stronger comparability (Jia Yanqin, Chen Xiaoyuan, 2019). In auditing, financial information with higher comparability can help auditors better interpret the audited entity’s financial statements by referring to the information disclosed by the company, and can be compared with information from other different enterprises in the same industry to obtain private information not disclosed by management, to better identify problems, and to reduce the possibility of fraudulent financial statements being manipulated by the company. Based on this, hypothesis 2 is proposed:
新收入准则不再区分商品销售、提供服务等不同业务类型，而是以合同识别为基础进行收入确认，并将不同的业务类型纳入五步法模型，降低了企业区分不同业务类型以适应不同收入标准的难度; 在某种程度上，提高了财务报告的可比性。根据 IFRS 15“国际报告准则 15 - 与客户签订合同的收入”，新的收入标准消除了实践差异，并增强了组织、行业和报告期间之间的可比性。新收入标准的发布弥补了之前标准的一些缺点;五步模型严格规定了收入确认、合同计量的点和方式，这在一定程度上提高了企业信息的质量，维护了当前市场企业的业务核算需求，以及具有更强可比性的国际会计准则的趋同（贾燕琴、陈小媛，2019）。在审计中，具有较高可比性的财务信息可以帮助审计师通过参考公司披露的信息，更好地解读被审计实体的财务报表，并且可以与来自同行业其他不同企业的信息进行比较，以获得管理层未披露的私人信息，更好地识别问题，并减少公司操纵虚假财务报表的可能性。基于此，提出了假设 2：

H2: Comparability of accounting information mediates the relationship between the new revenue standard and audit quality.
H2：会计信息的可比性是新收入标准与审计质量之间关系的中介。

The article selects the data of listed companies from 2015 to 2019, and the policy is implemented in “A+H” listed companies from 2018, so 2015 to 2017 is before the implementation of accounting standard policy, and 2018 to 2019 is after the implementation of the policy. The article screens the samples as follows: (1) excluding the financial industry; (2) excluding the samples with serious missing data; (3) excluding the *ST and ST sample enterprises, and finally obtains 7511 observations. Meanwhile, the article shrinks all continuous variables, and the data used are from the Cathay Pacific (CSMAR) database, and the data processing software is Stata 16.0.
文章选取了 2015 年至 2019 年的上市公司数据，政策从 2018 年开始在“A+H”上市公司实施，因此 2015 年至 2017 年是会计准则政策实施前，2018 年至 2019 年是政策实施后。本文筛选样本如下：（1） 不包括金融行业;（二）排除数据严重缺失的样本;（3）排除*ST和ST样本企业，最终获得7511个观察结果。同时，文章将所有连续变量缩小，使用的数据来自国泰航空 （CSMAR） 数据库，数据处理软件为 Stata 16.0。

The explanatory variable is audit quality (absDA). Drawing on Yang Mingzeng (2018), the modified Jones model is used to calculate manipulative accrued profits, and then the absolute value is taken to measure the level of surplus management, and the smaller the level of surplus management, the higher the quality of auditing, i.e., the level of surplus management is an inverse indicator of audit quality.
解释变量是审计质量 （absDA）。借鉴 Yang Mingzeng （2018），采用修正的 Jones 模型计算操纵性的应计利润，进而取绝对值来衡量盈余管理水平，盈余管理水平越小，审计质量越高，即盈余管理水平是审计质量的逆向指标。

The explanatory variables are a dummy variable for firms implementing the new revenue standard (Treat) and a dummy
解释变量是实施新收入标准 （Treat） 的公司的一个虚拟变量和一个虚拟变量
variable for when the policy is implemented (Post). The new revenue standard was firstly implemented in " $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} " companies on January 1, 2018, and the enterprises implementing the new revenue standard (Treat) take 1 for " $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} " listed companies, otherwise take 0 . The beginning of the implementation of the policy (Post) takes 1 for 2018 and later. The policy implementation (Post) for 2018 and later will be taken as 1 , otherwise it will be taken as 0 .
变量，用于策略的实施时间 （Post）。新收入准则于 2018 年 1 月 1 日在 “ $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} ” 公司首次实施，实施新收入准则 （Treat） 的企业对 “ $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} ” 上市公司取 1 分，否则取 0 分。策略 （Post） 的实施开始在 2018 年及之后需要 1。2018 年及以后的策略实施 （Post） 将取 1 ，否则取 0 。

The mediating variable is accounting information comparability (CompAcct4). Referring to De Franco et.al (2011) measure of comparability of accounting information, it is measured by calculating the comparability of accounting information of individual firms in the industry with all the firms they are paired with and ranking them in descending order, selecting all the firms in the industry and averaging them, and then selecting the highest ranked top four and averaging them to obtain CompAcct4.
中介变量是会计信息可比性 （CompAcct4）。参考 De Franco et.al （2011） 对会计信息可比性的测量，它是通过计算行业中单个公司的会计信息与它们配对的所有公司的可比性并按降序对它们进行排名，选择该行业的所有公司并平均它们，然后选择排名最高的前四名并平均它们以获得 CompAcct4。

Based on the reference to the existing literature, the control variables were selected as gearing ratio (LEV), profitability (ROA), firm size (SIZE), audit opinion (Opinion), nature of ownership (Soe), year dummy variable (YEAR), and industry dummy variable (IND).
根据对现有文献的参考，控制变量选择为负债比率 （LEV）、盈利能力 （ROA）、公司规模 （SIZE）、审计意见 （Opinion）、所有权性质 （Soe）、年份虚拟变量 （YEAR） 和行业虚拟变量 （IND）。

Table 1 Definition of variables
表 1 变量定义

To test the impact of the new revenue standard change on audit quality, the article constructs the following model:
为了测试新收入准则变更对审计质量的影响，本文构建了以下模型：

Model (1) tests the impact of the implementation of the new revenue standard on audit quality by Treat $\ast$$\ast$*** Post A dummy variable for firms implementing the new revenue standard (Treat) and a dummy variable for the year of policy implementation (Post The interaction term of ${\alpha }_1$${\alpha }_1$alpha_(1)\alpha_{1} significant and negative, then it indicates that the implementation of the
模型 （1） 通过 Treat $\ast$$\ast$*** Post 检验新收入准则实施对审计质量的影响 实施新收入准则的公司 （Treat） 的虚拟变量和政策实施年份的虚拟变量（Post ${\alpha }_1$${\alpha }_1$alpha_(1)\alpha_{1} 显著和负的交互项，则表示
new income standards can reduce the level of surplus management, thus improving the quality of the audit, to test hypothesis 1. model (2) to test the impact of the implementation of the new income standards on the quality of accounting information, if ${\beta }_1$${\beta }_1$beta_(1)\beta_{1} significantly positive, it indicates that the implementation of the new income standard can improve the comparability of accounting information. If there is a mediation effect, model (2) of the ${\beta }_1$${\beta }_1$beta_(1)\beta_{1} with model (3) is significantly positive, then it indicates that the implementation of the new revenue standard can improve the comparability of accounting information. ${\gamma }_2$${\gamma }_2$gamma_(2)\gamma_{2} The product of model (3) with the ${\gamma }_2$${\gamma }_2$gamma_(2)\gamma_{2} sign are consistent and positive, i.e., accounting information comparability plays a mediating effect between the new revenue standard and audit quality, testing Hypothesis 2.
新的收入标准可以降低盈余管理水平，从而提高审计质量，检验假设 1.模型 （2） 检验新收入准则的实施对会计信息质量的影响，如果 ${\beta }_1$${\beta }_1$beta_(1)\beta_{1} 显著为正，则表明新收入准则的实施可以提高会计信息的可比性。如果存在中介效应， ${\beta }_1$${\beta }_1$beta_(1)\beta_{1} 则模型 （2） 与模型 （3） 的模型 （2） 显著为正，则表明新收入准则的实施可以提高会计信息的可比性。 ${\gamma }_2$${\gamma }_2$gamma_(2)\gamma_{2} 带符号 ${\gamma }_2$${\gamma }_2$gamma_(2)\gamma_{2} 的模型（3）的乘积是一致和正的，即会计信息可比性在新收入标准和审计质量之间起中介作用，检验假设 2。

According to the descriptive results of the variables in Table 2, the sample audit quality (absDA) has a minimum value of 0.01 , a maximum value of 0.324 , and a standard deviation of 0.065 , which indicates that all firms are engaged in surplus management behaviors, but with a large variation. The mean value of 0.064 indicates that the implementation of the new revenue standard has led to changes in revenue recognition, and this change has a greater impact on firms’ accrued profits. The mean value of Comparability of Accounting Information (CompAcct4) is -0.003 , which indicates that the comparability among listed companies is not high. In addition, SIZE, which is the size of the company, has a maximum value of 26.380 and a minimum value of 20.450 , indicating that there is not much difference in size between companies. The gearing ratio (LEV) has a maximum value of 0.869 , a minimum value of 0.070 , and a mean value of 0.442 , indicating that the company’s gearing ratio is relatively high and there is a high financial risk.
根据表 2 中变量的描述性结果，样本审计质量 （absDA） 的最小值为 0.01 ，最大值为 0.324 ，标准差为 0.065 ，这表明所有公司都从事剩余管理行为，但差异很大。平均值 0.064 表明新收入标准的实施导致了收入确认的变化，并且这种变化对公司的应计利润影响更大。会计信息可比性 （CompAcct4） 的平均值为 -0.003 ，这表明上市公司之间的可比性不高。此外，SIZE 是公司的规模，最大值为 26.380，最小值为 20.450，表明公司之间的规模差异不大。负债比率 （LEV） 的最大值为 0.869 ，最小值为 0.070 ，平均值为 0.442 ，表明公司的杠杆比率相对较高，存在较高的财务风险。

Table 2 Descriptive statistics of the main variables
表 2 主要变量的描述性统计

Correlation analysis reveals that the correlation coefficients of the majority of the explanatory variables are less than 0.5 , with all of them falling between -1 and 1 , showing that there is no substantial covariate connection between the variables, and the correlation grows as the absolute value increases. The dummy variable Post of new revenue standards implementation is significantly negatively correlated with the level of surplus management, and audit quality acts as an inverse indicator of the level of surplus management, so the new revenue standards and audit quality are significantly positively correlated at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level, which preliminary satisfies Hypothesis 1 . The implementation of the new revenue standards is positively correlated with the comparability of accounting information at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level, and the comparability of accounting information and the quality of auditing are also at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level The new revenue standard implementation is positively related to accounting information comparability at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level, and accounting information comparability is also positively related to audit quality at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level, and accounting information comparability plays a mediating role between the new revenue standard and audit quality, which initially satisfies Hypothesis 2. In addition, the audit quality is positively related to the gearing ratio, and the higher gearing ratio enables auditors to make judgments about the audit risk, which leads to greater prudence in their business activities. Firms with higher financial risks tend to be emphasized by auditors and regulators, which leads to more resources
相关性分析显示，大多数解释变量的相关系数小于 0.5 ，所有解释变量都介于 -1 和 1 之间，表明变量之间没有实质性的协变量联系，相关性随着绝对值的增加而增加。新收入准则实施的虚拟变量 Post 与盈余管理水平呈显著负相关，审计质量作为盈余管理水平的逆向指标，因此新收入标准与审计质量在该 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 水平上呈显著正相关，初步满足假设 1。新收入准则的实施与 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 该级别的会计信息可比性呈正相关，会计信息的可比性和审计质量也处于该 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 级别的水平。新收入准则的实施与 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 该级别的会计信息可比性呈正相关，会计信息可比性也与该级别的审计质量呈正相关。 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 水平和会计信息可比性在新收入标准和审计质量之间起中介作用，这最初满足假设 2。此外，审计质量与资产负债率呈正相关，较高的资产负债率使审计师能够对审计风险做出判断，从而在业务活动中更加审慎。审计师和监管机构往往会强调财务风险较高的公司，从而获得更多资源
in auditing and thus more audit evidence, accounting information, and audit quality. Also the control variables show a correlation with audit quality, indicating that it does have some degree of influence on audit quality. The initial test hypotheses are all passed and more reliable evidence needs to be presented in the regression analysis.
在审计方面，从而获得更多的审计证据、会计信息和审计质量。此外，控制变量显示与审计质量的相关性，表明它确实对审计质量有一定程度的影响。初始检验假设全部通过，需要在回归分析中提供更可靠的证据。

Table 3 Correlation analysis table
表3 相关性分析表

Note: The pearson correlation coefficients are shown in the lower left corner of the table and the spearman correlation coefficients in the upper right corner; $\ast \ast \ast$$\ast \ast \ast$******* * * 、 $\ast \ast$$\ast \ast$***** * 、 $\ast$$\ast$*** are tabulated, respectively, shown to be statistically significant at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \%, $5\mathrm{\%}$$5\mathrm{\%}$5%5 \% and $10\mathrm{\%}$$10\mathrm{\%}$10%10 \% levels, below.
注：皮尔逊相关系数显示在表格的左下角，斯皮尔曼相关系数显示在右上角; $\ast \ast \ast$$\ast \ast \ast$******* * * 、 $\ast \ast$$\ast \ast$***** * 、 $\ast$$\ast$*** 分别以表格形式列出，在下面的 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 和 $5\mathrm{\%}$$5\mathrm{\%}$5%5 \% $10\mathrm{\%}$$10\mathrm{\%}$10%10 \% 水平上显示具有统计显著性。

Table 4 presents the relationship between new revenue standards and audit quality. The regression coefficient of Treat*Post in column (1) is negative and significant at both $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% and $10\mathrm{\%}$$10\mathrm{\%}$10%10 \% levels, and audit quality is a reverse indicator of surplus management level, indicating that the audit quality of $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} listed companies that have implemented the new revenue standard is improved compared with those that have not implemented the new revenue standard, which verifies hypothesis 1 . The reason may be that the implementation of the new revenue standard makes the disclosure of information of listed companies more comprehensive and available, which helps the auditor to find and check the problems in the financial reports, thus improving the efficiency and effectiveness of auditing.
表 4 显示了新收入标准与审计质量之间的关系。第（1）列Treat*Post的回归系数在两个 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% $10\mathrm{\%}$$10\mathrm{\%}$10%10 \% 层面上均为负且显著，审计质量是盈余管理水平的反向指标，表明已实施新营收准则的 $\mathrm{A}+\mathrm{H}$$\mathrm{A}+\mathrm{H}$A+H\mathrm{A}+\mathrm{H} 上市公司的审计质量较未实施新营收准则的上市公司有所提高， 验证假设 1 。原因可能是新收入准则的实施使上市公司的信息披露更加全面和可得，这有助于审计师发现和检查财务报告中的问题，从而提高审计的效率和效果。

The negative product of the coefficients of TreatPost in column (2) and CompAcct4 in column (3) is consistent with the sign of the coefficient of TreatPost in column (3), indicating that comparability of accounting information exerts a mediating effect between the new revenue standard and audit quality, and Hypothesis 2 is tested.
第 （2） 列中的 Treat Post 和第 （3） 列中的 CompAcct4系数的负积与第 （3） 列中 Treat Post 的系数符号一致，表明会计信息的可比性在新收入标准和审计质量之间产生中介作用，并检验假设 2。

Table 4 Regression analysis table
表 4 回归分析表

In order to test again the reliability of the underlying regression results, the article performs the following robustness tests.
为了再次测试底层回归结果的可靠性，本文执行了以下稳健性测试。

In the main regression test of the article, the absolute value of manipulable accrued profits is used to measure audit quality, considering that the difference of the measurement index also has an impact on the regression results, so the article adopts the replacement of the measurement of audit quality for regression. Referring to the method of Zhao (2022), the international Big Four accounting firms have been established for a long time and have high credibility, so the international Big Four accounting firms are used as a proxy for high audit quality. If the audit report is issued by the Big 4 it is 1 , otherwise it is 0 . It is represented by absDA2, and a positive absDA2 coefficient indicates that the implementation of the new revenue standard is conducive to improving audit quality. The re-regression results are shown in Table 5.
在文章的主要回归测试中，采用可操纵的应计利润的绝对值来衡量审计质量，考虑到衡量指标的差异对回归结果也有影响，因此本文采用替代审计质量的衡量进行回归。参考 Zhao （2022） 的方法，国际四大会计师事务所成立时间长，公信力高，因此以国际四大会计师事务所作为审计质量高的代表。如果审计报告是由 Big 4 出具的，则为 1 ，否则为 0 。以 absDA2 表示，absDA2 系数为正表示新收入准则的实施有利于提高审计质量。重新回归结果如表 5 所示。

The results in Table 5 show that replacing the measure of audit quality, the implementation of the new revenue standard in column (1) is significantly and positively related to audit quality at the $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% level, the product of the coefficients of TreatPost in column (2) and CompAcct4 in column (3) is positive, and the sign of the coefficient is consistent with the sign of the coefficient of TreatPost in column (3), and there is a mediating effect between the new revenue standard and the audit quality in the comparability of accounting information. There is a mediating effect between the new revenue standard and audit quality, hypothesis 1 and hypothesis 2 conclusion test passed.
表 5 中的结果表明，代替审计质量的衡量标准，第 （1） 列中新收入标准的实施与该 $1\mathrm{\%}$$1\mathrm{\%}$1%1 \% 级别的审计质量呈显著正相关，第 （2） 列中的 Treat Post 和第 （3） 列中的 CompAcct4 的系数乘积为正，并且系数的符号与 Treat 系数的符号一致在第 （3） 列中发布，新收入标准与会计信息可比性中的审计质量之间存在中介作用。新收入标准与审计质量之间存在中介效应，假设 1 和假设 2 结论检验通过。

Table 5 Regression results of robustness tests
表 5 鲁棒性测试回归结果