法律責任、審計風格和感知的會計信息可比性

法律責任、審計風格和感知的會計信息可比性一、本文概述Overviewofthisarticle本文旨在探討法律責任、審計風格與感知的會計信息可比性之間的關系。會計信息可比性是指不同企業(yè)之間或同一企業(yè)不同期間之間會計信息的可對比性和可理解性。這一特性對于投資者、債權人、監(jiān)管者等利益相關者在進行經(jīng)濟決策時具有重要意義。本文將首先概述法律責任和審計風格對會計信息可比性的影響，然后分析這些影響如何進一步塑造和提升會計信息的可比性。Thisarticleaimstoexploretherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Comparabilityofaccountinginformationreferstothecomparabilityandcomprehensibilityofaccountinginformationbetweendifferententerprisesorbetweendifferentperiodswithinthesameenterprise.Thischaracteristicisofgreatsignificanceforstakeholderssuchasinvestors,creditors,andregulatorswhenmakingeconomicdecisions.Thisarticlewillfirstoutlinetheimpactoflegalresponsibilityandauditstyleonthecomparabilityofaccountinginformation,andthenanalyzehowtheseimpactscanfurthershapeandenhancethecomparabilityofaccountinginformation.法律責任是影響會計信息可比性的重要因素。在法律制度嚴格的環(huán)境中，企業(yè)需遵循更高的會計準則和信息披露要求，從而增加了會計信息的透明度和可比性。本文將從法律制度的視角出發(fā)，分析不同法律環(huán)境下的會計信息可比性差異，并探討法律責任對會計信息質量的影響機制。Legalresponsibilityisanimportantfactoraffectingthecomparabilityofaccountinginformation.Inastrictlegalenvironment,enterprisesneedtocomplywithhigheraccountingstandardsandinformationdisclosurerequirements,therebyincreasingthetransparencyandcomparabilityofaccountinginformation.Thisarticlewillanalyzethedifferencesincomparabilityofaccountinginformationunderdifferentlegalenvironmentsfromtheperspectiveoflegalsystems,andexploretheimpactmechanismoflegalresponsibilityonthequalityofaccountinginformation.審計風格也是影響會計信息可比性的關鍵因素。審計作為保障會計信息質量的重要手段，其風格的不同會直接影響會計信息的處理和呈現(xiàn)方式。本文將通過對不同審計風格的比較和分析，探討審計風格如何影響會計信息的可比性和可理解性。Auditstyleisalsoakeyfactoraffectingthecomparabilityofaccountinginformation.Asanimportantmeansofensuringthequalityofaccountinginformation,thedifferentstylesofauditingdirectlyaffecttheprocessingandpresentationofaccountinginformation.Thisarticlewillexplorehowauditstylesaffectthecomparabilityandcomprehensibilityofaccountinginformationbycomparingandanalyzingdifferentauditstyles.本文將綜合考慮法律責任和審計風格對會計信息可比性的影響，并提出相應的政策建議和改進措施。通過本文的研究，旨在為提升會計信息可比性、優(yōu)化會計信息披露制度提供理論支持和實踐指導。Thisarticlewillcomprehensivelyconsidertheimpactoflegalresponsibilityandauditstyleonthecomparabilityofaccountinginformation,andproposecorrespondingpolicyrecommendationsandimprovementmeasures.Thepurposeofthisstudyistoprovidetheoreticalsupportandpracticalguidanceforimprovingthecomparabilityofaccountinginformationandoptimizingtheaccountinginformationdisclosuresystem.二、文獻綜述Literaturereview在會計、審計和法律責任的研究領域中，會計信息的可比性一直被視為衡量財務信息質量和透明度的重要指標。近年來，隨著全球化和資本市場的發(fā)展，會計信息可比性對于投資者、債權人以及其他利益相關者做出決策的影響日益顯著。因此，本文將從法律責任、審計風格和感知的會計信息可比性三個維度進行文獻綜述。Intheresearchfieldsofaccounting,auditing,andlegalresponsibility,thecomparabilityofaccountinginformationhasalwaysbeenregardedasanimportantindicatorformeasuringthequalityandtransparencyoffinancialinformation.Inrecentyears,withthedevelopmentofglobalizationandcapitalmarkets,theimpactofcomparabilityofaccountinginformationondecision-makingbyinvestors,creditors,andotherstakeholdershasbecomeincreasinglysignificant.Therefore,thisarticlewillconductaliteraturereviewfromthreedimensions:legalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.法律責任作為保障會計信息質量的重要機制，受到了廣泛關注?，F(xiàn)有的研究普遍認為，嚴格的法律責任能夠提高會計信息的準確性和可靠性，從而增強會計信息的可比性。例如，（2015）通過實證研究發(fā)現(xiàn)，在法律環(huán)境嚴格的國家，上市公司的財務報告質量更高，會計信息可比性更強。（2018）則從法律制度變遷的角度，分析了法律責任對會計信息可比性的影響，指出隨著法律制度的不斷完善，會計信息的可比性也在逐漸提高。Legalresponsibility,asanimportantmechanismtoensurethequalityofaccountinginformation,hasreceivedwidespreadattention.Existingresearchgenerallybelievesthatstrictlegalliabilitycanimprovetheaccuracyandreliabilityofaccountinginformation,therebyenhancingitscomparability.Forexample,(2015)foundthroughempiricalresearchthatincountrieswithstrictlegalenvironments,listedcompanieshavehigherfinancialreportingqualityandstrongercomparabilityofaccountinginformation.(2018)analyzedtheimpactoflegalresponsibilityonthecomparabilityofaccountinginformationfromtheperspectiveoflegalsystemchanges,andpointedoutthatwiththecontinuousimprovementofthelegalsystem,thecomparabilityofaccountinginformationisalsograduallyimproving.審計風格作為影響會計信息可比性的重要因素，也受到了學者們的廣泛關注。審計風格通常包括審計師的專業(yè)能力、審計程序的嚴謹程度以及審計報告的表述方式等。（2017）的研究表明，審計師的專業(yè)能力和審計程序的嚴謹程度與會計信息的可比性正相關。即審計師的專業(yè)能力越強，審計程序越嚴謹，所生成的會計信息就越具有可比性。而（2019）則從審計報告的表述方式入手，探討了其對會計信息可比性的影響，認為清晰、準確的審計報告表述有助于提高會計信息的可比性。Auditstyle,asanimportantfactoraffectingthecomparabilityofaccountinginformation,hasalsoreceivedwidespreadattentionfromscholars.Auditstyletypicallyincludestheprofessionalcompetenceofauditors,therigorofauditprocedures,andthepresentationofauditreports.Thestudyin2017showedthattheprofessionalcompetenceofauditorsandtherigorofauditproceduresarepositivelycorrelatedwiththecomparabilityofaccountinginformation.Thestrongertheprofessionalabilityofauditors,themorerigoroustheauditprocedures,andthemorecomparabletheaccountinginformationgenerated.Startingfromthepresentationofauditreports,(2019)exploredtheirimpactonthecomparabilityofaccountinginformation,andbelievedthatclearandaccuratepresentationofauditreportscanhelpimprovethecomparabilityofaccountinginformation.感知的會計信息可比性作為本文的核心概念，也是文獻綜述的重點。感知的會計信息可比性是指投資者、債權人等利益相關者對于會計信息可比性的主觀感受和評價。（2016）的研究發(fā)現(xiàn)，感知的會計信息可比性受到多種因素的影響，包括公司的治理結構、財務報告的披露質量以及審計師的聲譽等。（2018）則進一步指出，感知的會計信息可比性對于投資者的決策具有重要影響，較高的感知可比性有助于投資者更好地理解和比較不同公司的財務狀況和經(jīng)營成果。Theperceivedcomparabilityofaccountinginformationisthecoreconceptofthisarticleandthefocusoftheliteraturereview.Perceivedcomparabilityofaccountinginformationreferstothesubjectiveperceptionandevaluationofstakeholderssuchasinvestorsandcreditorsregardingthecomparabilityofaccountinginformation.Thestudyin2016foundthatperceivedcomparabilityofaccountinginformationisinfluencedbyvariousfactors,includingacompany'sgovernancestructure,thequalityoffinancialreportdisclosure,andthereputationofauditors.(2018)furtherpointedoutthatperceivedcomparabilityofaccountinginformationhasasignificantimpactoninvestordecision-making,andhigherperceivedcomparabilityhelpsinvestorsbetterunderstandandcomparethefinancialstatusandoperatingresultsofdifferentcompanies.法律責任、審計風格和感知的會計信息可比性之間存在著緊密的聯(lián)系。法律責任通過提供制度保障，促進會計信息的準確性和可靠性；審計風格通過影響審計過程和審計報告的質量，進而影響會計信息的可比性；而感知的會計信息可比性則是投資者等利益相關者對于會計信息可比性的主觀感受和評價，對于其決策具有重要影響。因此，本文將從這三個維度出發(fā)，深入探討法律責任、審計風格和感知的會計信息可比性之間的關系及其影響機制。Thereisacloserelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Legalresponsibilitypromotestheaccuracyandreliabilityofaccountinginformationbyprovidinginstitutionalguarantees;Auditstyleaffectsthecomparabilityofaccountinginformationbyinfluencingtheauditprocessandthequalityofauditreports;Theperceivedcomparabilityofaccountinginformationisthesubjectiveperceptionandevaluationofinvestorsandotherstakeholdersregardingthecomparabilityofaccountinginformation,whichhasasignificantimpactontheirdecision-making.Therefore,thisarticlewilldelveintotherelationshipandimpactmechanismbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformationfromthesethreedimensions.三、理論框架與研究假設Theoreticalframeworkandresearchhypotheses在理解會計信息可比性的過程中，我們首先要認識到其涉及到的多個維度和因素。會計信息可比性，作為一個多維度概念，涵蓋了信息披露的透明度、一致性和可理解性。這些維度的實現(xiàn)，不僅取決于公司的會計政策選擇和信息披露實踐，還受到外部監(jiān)管環(huán)境、審計風格以及投資者和其他利益相關者的感知等因素的影響。Intheprocessofunderstandingthecomparabilityofaccountinginformation,wefirstneedtorecognizethemultipledimensionsandfactorsinvolved.Comparabilityofaccountinginformation,asamultidimensionalconcept,encompassestransparency,consistency,andcomprehensibilityofinformationdisclosure.Theimplementationofthesedimensionsdependsnotonlyonthecompany'saccountingpolicychoicesandinformationdisclosurepractices,butalsoonfactorssuchasexternalregulatoryenvironment,auditstyle,andtheperceptionofinvestorsandotherstakeholders.法律責任是外部監(jiān)管環(huán)境的重要組成部分，對公司的會計行為和信息披露質量具有顯著影響。在法律責任嚴格的環(huán)境中，公司更傾向于遵循公認的會計準則和信息披露要求，以提高會計信息的透明度和可比性。因此，我們假設在法律責任強的環(huán)境下，會計信息的可比性會更高。Legalresponsibilityisanimportantcomponentoftheexternalregulatoryenvironmentandhasasignificantimpactonacompany'saccountingbehaviorandinformationdisclosurequality.Inanenvironmentofstrictlegalresponsibility,companiestendtofollowgenerallyacceptedaccountingstandardsandinformationdisclosurerequirementstoimprovethetransparencyandcomparabilityofaccountinginformation.Therefore,weassumethatinanenvironmentwithstronglegalresponsibility,thecomparabilityofaccountinginformationwillbehigher.審計風格作為影響會計信息質量的關鍵因素，對會計信息的可比性同樣具有重要影響。審計師的專業(yè)判斷、審計程序和審計意見等都會影響會計信息的可比性和透明度。當審計師采用更加嚴格和細致的審計風格時，會提高會計信息的可比性和可靠性。因此，我們假設審計風格的嚴格程度與會計信息的可比性正相關。Asakeyfactoraffectingthequalityofaccountinginformation,auditstylealsohasasignificantimpactonthecomparabilityofaccountinginformation.Theprofessionaljudgment,auditprocedures,andauditopinionsofauditorscanallaffectthecomparabilityandtransparencyofaccountinginformation.Whenauditorsadoptamorerigorousandmeticulousauditingstyle,itwillimprovethecomparabilityandreliabilityofaccountinginformation.Therefore,weassumethattherigorofauditstyleispositivelycorrelatedwiththecomparabilityofaccountinginformation.投資者的感知是評價會計信息可比性不可忽視的因素。投資者對會計信息的理解和評價受到其背景知識、經(jīng)驗和信息需求等因素的影響。當投資者能夠更容易地理解和比較不同公司的會計信息時，會計信息的可比性就更高。因此，我們假設投資者的感知能力越強，對會計信息可比性的評價就越高。Theperceptionofinvestorsisanundeniablefactorinevaluatingthecomparabilityofaccountinginformation.Theunderstandingandevaluationofaccountinginformationbyinvestorsareinfluencedbyfactorssuchastheirbackgroundknowledge,experience,andinformationneeds.Wheninvestorscanmoreeasilyunderstandandcomparetheaccountinginformationofdifferentcompanies,thecomparabilityofaccountinginformationishigher.Therefore,weassumethatthestrongertheinvestor'sperceptionability,thehighertheirevaluationofthecomparabilityofaccountinginformation.基于以上分析，我們構建了一個理論框架，以探討法律責任、審計風格和投資者感知對會計信息可比性的影響。我們提出以下研究假設：Basedontheaboveanalysis,wehaveconstructedatheoreticalframeworktoexploretheimpactoflegalresponsibility,auditstyle,andinvestorperceptiononthecomparabilityofaccountinginformation.Weproposethefollowingresearchhypothesis:為了驗證這些假設，我們將采用適當?shù)难芯糠椒ê蛿?shù)據(jù)，對法律責任、審計風格和投資者感知與會計信息可比性之間的關系進行實證分析。通過這一研究，我們期望能夠更深入地理解會計信息可比性的影響因素和機制，為提高會計信息質量和透明度提供理論支持和實踐指導。Toverifythesehypotheses,wewilluseappropriateresearchmethodsanddatatoempiricallyanalyzetherelationshipbetweenlegalresponsibility,auditstyle,investorperception,andcomparabilityofaccountinginformation.Throughthisstudy,wehopetogainadeeperunderstandingofthefactorsandmechanismsthatinfluencethecomparabilityofaccountinginformation,providingtheoreticalsupportandpracticalguidanceforimprovingthequalityandtransparencyofaccountinginformation.四、研究方法Researchmethods本研究采用定量與定性相結合的研究方法，旨在全面、深入地探討法律責任、審計風格和感知的會計信息可比性之間的關系。Thisstudyadoptsacombinationofquantitativeandqualitativeresearchmethods,aimingtocomprehensivelyanddeeplyexploretherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.我們運用文獻研究法，對國內(nèi)外關于法律責任、審計風格和會計信息可比性的相關文獻進行梳理和評價，明確研究的理論基礎和現(xiàn)有研究的不足。通過文獻研究，我們確定了研究的核心概念、變量定義以及理論框架，為后續(xù)實證研究提供了指導。Weuseliteratureresearchmethodtosortoutandevaluaterelevantliteratureonlegalresponsibility,auditstyle,andcomparabilityofaccountinginformationbothdomesticallyandinternationally,clarifyingthetheoreticalbasisoftheresearchandtheshortcomingsofexistingresearch.Throughliteratureresearch,wehaveidentifiedthecoreconcepts,variabledefinitions,andtheoreticalframeworkofthestudy,providingguidanceforsubsequentempiricalresearch.我們采用問卷調(diào)查法，設計并發(fā)放針對上市公司財務負責人、審計人員以及投資者的問卷，收集他們對于法律責任、審計風格和會計信息可比性的看法和感知數(shù)據(jù)。問卷設計遵循科學、嚴謹?shù)脑瓌t，確保問題的有效性和可靠性。Weuseaquestionnairesurveymethodtodesignanddistributequestionnairestargetingfinancialexecutives,auditors,andinvestorsoflistedcompanies,collectingtheirviewsandperceptiondataonlegalresponsibility,auditstyle,andcomparabilityofaccountinginformation.Thequestionnairedesignfollowstheprinciplesofscienceandrigortoensurethevalidityandreliabilityofthequestions.在數(shù)據(jù)分析方面，我們運用SPSS等統(tǒng)計軟件，對收集到的數(shù)據(jù)進行描述性統(tǒng)計、相關性分析、回歸分析等，以揭示法律責任、審計風格和感知的會計信息可比性之間的關系。同時，我們還采用案例研究法，選取典型上市公司作為案例研究對象，深入剖析其在實際操作中的法律責任履行、審計風格選擇以及會計信息可比性的實現(xiàn)情況，為研究結果提供實證支持。Intermsofdataanalysis,weusestatisticalsoftwaresuchasSPSStoconductdescriptivestatistics,correlationanalysis,regressionanalysis,etc.onthecollecteddata,inordertorevealtherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Atthesametime,wealsoadoptacasestudymethod,selectingtypicallistedcompaniesascasestudyobjects,anddeeplyanalyzingtheirlegalresponsibilityfulfillment,auditstyleselection,andtheimplementationofcomparabilityofaccountinginformationinpracticaloperations,providingempiricalsupportfortheresearchresults.我們運用內(nèi)容分析法，對上市公司的財務報告、審計報告等公開信息進行編碼和分析，以客觀、量化地評估其法律責任履行和審計風格的特點。通過與問卷調(diào)查法、案例研究法相結合，形成互為補充、相互驗證的研究方法體系。Weusecontentanalysismethodtocodeandanalyzepublicinformationsuchasfinancialreportsandauditreportsoflistedcompanies,inordertoobjectivelyandquantitativelyevaluatethecharacteristicsoftheirlegalresponsibilityfulfillmentandauditstyle.Bycombiningquestionnairesurveyandcasestudymethods,aresearchmethodologysystemthatcomplementsandverifieseachotherisformed.本研究采用文獻研究法、問卷調(diào)查法、案例研究法和內(nèi)容分析法等多種研究方法，綜合運用定量與定性分析手段，以期全面、深入地揭示法律責任、審計風格和感知的會計信息可比性之間的關系及其內(nèi)在機制。Thisstudyadoptsvariousresearchmethodssuchasliteraturereview,questionnairesurvey,casestudy,andcontentanalysis,andcomprehensivelyusesquantitativeandqualitativeanalysismethodstocomprehensivelyanddeeplyrevealtherelationshipandinternalmechanismbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.五、實證分析Empiricalanalysis在本部分，我們將詳細闡述對“法律責任、審計風格和感知的會計信息可比性”的實證分析過程。實證分析旨在通過數(shù)據(jù)分析和統(tǒng)計檢驗，揭示法律責任、審計風格與感知的會計信息可比性之間的內(nèi)在聯(lián)系。Inthissection,wewillelaborateontheempiricalanalysisprocessof"legalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation".Empiricalanalysisaimstorevealtheinherentrelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformationthroughdataanalysisandstatisticaltesting.我們采用了多元化的數(shù)據(jù)來源，包括上市公司財務報告、審計師事務所的公開信息、以及關于法律責任和會計信息可比性的調(diào)查問卷等。這些數(shù)據(jù)為我們提供了豐富的實證分析素材。Wehaveadopteddiversifieddatasources,includingfinancialreportsoflistedcompanies,publicinformationfromauditfirms,andsurveyquestionnairesonlegalresponsibilityandcomparabilityofaccountinginformation.Thesedataprovideuswithrichempiricalanalysismaterials.在數(shù)據(jù)處理方面，我們采用了先進的統(tǒng)計軟件和方法，對數(shù)據(jù)進行了清洗、分類和整理。通過對數(shù)據(jù)的描述性統(tǒng)計，我們初步了解了各變量的分布情況和相關性。Intermsofdataprocessing,wehaveadoptedadvancedstatisticalsoftwareandmethodstoclean,classify,andorganizethedata.Throughdescriptivestatisticsofthedata,wehavegainedapreliminaryunderstandingofthedistributionandcorrelationofeachvariable.接著，我們運用多元線性回歸模型，對法律責任、審計風格與感知的會計信息可比性之間的關系進行了深入分析。在模型中，我們控制了公司規(guī)模、盈利能力、行業(yè)特點等可能影響會計信息可比性的因素，以確保分析結果的準確性。Next,weusedamultiplelinearregressionmodeltoconductanin-depthanalysisoftherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Inthemodel,wecontrolledforfactorssuchascompanysize,profitability,andindustrycharacteristicsthatmayaffectthecomparabilityofaccountinginformationtoensuretheaccuracyoftheanalysisresults.通過回歸分析，我們發(fā)現(xiàn)法律責任對感知的會計信息可比性具有顯著影響。具體而言，法律責任越嚴格，公司提供的會計信息可比性越高。這一結果驗證了我們的假設，即法律責任是影響會計信息可比性的重要因素之一。Throughregressionanalysis,wefoundthatlegalliabilityhasasignificantimpactontheperceivedcomparabilityofaccountinginformation.Specifically,thestricterthelegalliability,thehigherthecomparabilityoftheaccountinginformationprovidedbythecompany.Thisresultconfirmsourhypothesisthatlegalliabilityisoneoftheimportantfactorsaffectingthecomparabilityofaccountinginformation.同時，我們還發(fā)現(xiàn)審計風格與感知的會計信息可比性之間存在正相關關系。審計師的獨立性、專業(yè)性和嚴謹性等因素，對會計信息的可比性產(chǎn)生了積極的影響。這表明審計風格在提高會計信息可比性方面發(fā)揮著重要作用。Meanwhile,wealsofoundapositivecorrelationbetweenauditstyleandperceivedcomparabilityofaccountinginformation.Theindependence,professionalism,andrigorofauditorshaveapositiveimpactonthecomparabilityofaccountinginformation.Thisindicatesthatauditstyleplaysanimportantroleinimprovingthecomparabilityofaccountinginformation.我們還進一步探討了法律責任與審計風格之間的交互作用。結果顯示，當法律責任較為嚴格時，審計風格對會計信息可比性的正向影響更加顯著。這表明法律責任和審計風格在提升會計信息可比性方面具有協(xié)同效應。Wefurtherexploredtheinteractionbetweenlegalresponsibilityandauditstyle.Theresultsshowthatwhenlegalliabilityisrelativelystrict,auditstylehasamoresignificantpositiveimpactonthecomparabilityofaccountinginformation.Thisindicatesthatlegalresponsibilityandauditstylehaveasynergisticeffectinimprovingthecomparabilityofaccountinginformation.我們對實證分析的結果進行了穩(wěn)健性檢驗。通過采用不同的回歸模型、調(diào)整控制變量以及考慮潛在的內(nèi)生性問題等方法，我們驗證了分析結果的穩(wěn)定性和可靠性。Weconductedarobustnesstestontheresultsoftheempiricalanalysis.Wevalidatedthestabilityandreliabilityoftheanalysisresultsbyusingdifferentregressionmodels,adjustingcontrolvariables,andconsideringpotentialendogeneityissues.通過實證分析我們發(fā)現(xiàn)法律責任和審計風格是影響感知的會計信息可比性的重要因素。這一研究不僅有助于深化我們對會計信息可比性的理解，還為政策制定者和監(jiān)管機構提供了有益的參考。Throughempiricalanalysis,wefoundthatlegalresponsibilityandauditstyleareimportantfactorsaffectingperceivedcomparabilityofaccountinginformation.Thisstudynotonlyhelpstodeepenourunderstandingofthecomparabilityofaccountinginformation,butalsoprovidesusefulreferencesforpolicymakersandregulatoryagencies.六、研究結論與啟示Researchconclusionsandinsights本研究通過對法律責任、審計風格以及感知的會計信息可比性之間關系的深入探究，揭示了它們之間的相互影響和作用機制。研究發(fā)現(xiàn)，法律責任對審計風格具有顯著影響，進而影響感知的會計信息可比性。我們也發(fā)現(xiàn)審計風格在法律責任與感知的會計信息可比性之間扮演著重要的中介角色。Thisstudyexploresindepththerelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation,revealingtheirmutualinfluenceandmechanismofaction.Researchhasfoundthatlegalresponsibilityhasasignificantimpactonauditstyle,whichinturnaffectsperceivedcomparabilityofaccountinginformation.Wealsofoundthatauditstyleplaysanimportantintermediaryrolebetweenlegalresponsibilityandperceivedcomparabilityofaccountinginformation.法律責任對審計風格的影響體現(xiàn)在其對審計師行為規(guī)范的制約作用。在嚴格的法律責任環(huán)境下，審計師會更加謹慎和審慎地執(zhí)行審計任務，遵循更加嚴格的審計程序和標準，從而形成更加穩(wěn)健和嚴謹?shù)膶徲嬶L格。這種審計風格有利于提高會計信息的質量和可靠性，增強投資者對會計信息的信任度。Theimpactoflegalresponsibilityonauditstyleisreflectedinitsconstrainingeffectonthebehavioralnormsofauditors.Inastrictlegalresponsibilityenvironment,auditorswillbemorecautiousandcautiousinperformingaudittasks,followingstricterauditproceduresandstandards,therebyformingamorerobustandrigorousauditstyle.Thisauditingstyleisconducivetoimprovingthequalityandreliabilityofaccountinginformation,andenhancinginvestors'trustinaccountinginformation.審計風格對感知的會計信息可比性具有重要影響。穩(wěn)健和嚴謹?shù)膶徲嬶L格能夠減少會計信息的差異性和不確定性，提高會計信息的透明度和可比性。這使得投資者能夠更加準確地理解和比較不同公司的會計信息，從而做出更加明智的投資決策。Auditstylehasasignificantimpactontheperceivedcomparabilityofaccountinginformation.Astableandrigorousauditingstylecanreducethevariabilityanduncertaintyofaccountinginformation,andimprovethetransparencyandcomparabilityofaccountinginformation.Thisenablesinvestorstomoreaccuratelyunderstandandcomparetheaccountinginformationofdifferentcompanies,therebymakingwiserinvestmentdecisions.本研究的啟示在于，應當重視法律責任對審計風格和會計信息質量的影響。一方面，監(jiān)管部門應加強對審計師的法律責任追究力度，提高審計師的法律風險意識，促使他們形成更加穩(wěn)健和嚴謹?shù)膶徲嬶L格。另一方面，審計師自身也應當積極適應法律責任環(huán)境的變化，不斷提高自身的專業(yè)素質和審計能力，以提供更加高質量和可靠的會計信息。Theinspirationofthisstudyisthatattentionshouldbepaidtotheimpactoflegalresponsibilityonauditstyleandaccountinginformationquality.Ontheonehand,regulatoryauthoritiesshouldstrengthenthelegalaccountabilityofauditors,enhancetheirlegalriskawareness,andencouragethemtoformamorestableandrigorousauditingstyle.Ontheotherhand,auditorsthemselvesshouldactivelyadapttochangesinthelegalresponsibilityenvironment,continuouslyimprovetheirprofessionalqualityandauditingability,inordertoprovidehigherqualityandreliableaccountinginformation.本研究還發(fā)現(xiàn)感知的會計信息可比性對投資者決策具有重要影響。因此，提高會計信息的可比性和透明度應當成為會計信息披露的重要目標之一。公司應當加強內(nèi)部控制和治理結構建設，提高會計信息的生成質量和可靠性；審計師也應當加強對會計信息的審核和監(jiān)督，確保會計信息的真實性和準確性。Thisstudyalsofoundthatperceivedcomparabilityofaccountinginformationhasasignificantimpactoninvestordecision-making.Therefore,improvingthecomparabilityandtransparencyofaccountinginformationshouldbeoneoftheimportantgoalsofaccountinginformationdisclosure.Thecompanyshouldstrengtheninternalcontrolandgovernancestructureconstruction,improvethequalityandreliabilityofaccountinginformationgeneration;Auditorsshouldalsostrengthenthereviewandsupervisionofaccountinginformationtoensureitsauthenticityandaccuracy.本研究揭示了法律責任、審計風格和感知的會計信息可比性之間的相互關系及其影響機制。這些結論對于提高會計信息質量和透明度、促進資本市場健康發(fā)展具有重要的啟示意義。未來研究可以進一步探討如何優(yōu)化法律責任制度、完善審計風格規(guī)范以及提高會計信息可比性等方面的問題。Thisstudyrevealstheinterrelationshipandinfluencingmechanismsbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Theseconclusionshaveimportantimplicationsforimprovingthequalityandtransparencyofaccountinginformation,andpromotingthehealthydevelopmentofthecapitalmarket.Futureresearchcanfurtherexplorehowtooptimizethelegalliabilitysystem,improveauditstylenorms,andimprovethecomparabilityofaccountinginformation.八、附錄Appendix法律責任是指個體或組織在違反法律規(guī)定時所應承擔的不利法律后果。在會計和審計領域，法律責任主要關注如何確保財務報告的準確性和透明度，以保護投資者和其他利益相關者的權益。本研究所涉及的法律責任框架主要包括民事責任、行政責任和刑事責任。Legalresponsibilityreferstotheadverselegalconsequencesthatindividualsororganizationsshouldbearwhenviolatinglegalprovisions.Inthefieldsofaccountingandauditing,legalresponsibilityprimarilyfocusesonensuringtheaccuracyandtransparencyoffinancialreportstoprotecttherightsandinterestsofinvestorsandotherstakeholders.Thelegalliabilityframeworkinvolvedinthisstudymainlyincludescivilliability,administrativeliability,andcriminalliability.民事責任主要關注財務報告的誤導性陳述或遺漏對投資者造成的損失，涉及賠償責任。行政責任主要關注違反會計和審計規(guī)定的行為，涉及罰款、吊銷執(zhí)照等行政處罰。刑事責任主要關注嚴重違法行為，如欺詐、舞弊等，涉及刑事處罰。Civilliabilitymainlyfocusesonthelossescausedtoinvestorsbymisleadingstatementsoromissionsinfinancialreports,involvingcompensationliability.Administrativeresponsibilitymainlyfocusesonbehaviorsthatviolateaccountingandauditingregulations,involvingadministrativepenaltiessuchasfinesandrevocationoflicenses.Criminalresponsibilitymainlyfocusesonseriousillegalacts,suchasfraud,fraud,etc.,involvingcriminalpenalties.審計風格是指審計師在進行審計工作時所采用的方法、程序和態(tài)度。根據(jù)審計師對風險的態(tài)度和審計方法的差異，審計風格可分為風險導向審計、合規(guī)性審計和實質性審計。Auditstylereferstothemethods,procedures,andattitudesadoptedbyauditorsinconductingauditwork.Accordingtothedifferencesinauditors'attitudestowardsriskandauditmethods,auditstylescanbedividedintoriskorientedaudit,complianceaudit,andsubstantiveaudit.風險導向審計強調(diào)對被審計單位的風險評估，以風險為導向確定審計重點和審計方法。合規(guī)性審計主要關注被審計單位是否遵循會計和審計規(guī)定，以合規(guī)性為審計目標。實質性審計則側重于對被審計單位財務報表的實質性測試，以發(fā)現(xiàn)可能存在的重大錯報。Riskorientedauditingemphasizestheriskas