法律责任、审计风格和感知的会计信息可比性

法律责任、审计风格和感知的会计信息可比性一、本文概述Overviewofthisarticle本文旨在探讨法律责任、审计风格与感知的会计信息可比性之间的关系。会计信息可比性是指不同企业之间或同一企业不同期间之间会计信息的可对比性和可理解性。这一特性对于投资者、债权人、监管者等利益相关者在进行经济决策时具有重要意义。本文将首先概述法律责任和审计风格对会计信息可比性的影响，然后分析这些影响如何进一步塑造和提升会计信息的可比性。Thisarticleaimstoexploretherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Comparabilityofaccountinginformationreferstothecomparabilityandcomprehensibilityofaccountinginformationbetweendifferententerprisesorbetweendifferentperiodswithinthesameenterprise.Thischaracteristicisofgreatsignificanceforstakeholderssuchasinvestors,creditors,andregulatorswhenmakingeconomicdecisions.Thisarticlewillfirstoutlinetheimpactoflegalresponsibilityandauditstyleonthecomparabilityofaccountinginformation,andthenanalyzehowtheseimpactscanfurthershapeandenhancethecomparabilityofaccountinginformation.法律责任是影响会计信息可比性的重要因素。在法律制度严格的环境中，企业需遵循更高的会计准则和信息披露要求，从而增加了会计信息的透明度和可比性。本文将从法律制度的视角出发，分析不同法律环境下的会计信息可比性差异，并探讨法律责任对会计信息质量的影响机制。Legalresponsibilityisanimportantfactoraffectingthecomparabilityofaccountinginformation.Inastrictlegalenvironment,enterprisesneedtocomplywithhigheraccountingstandardsandinformationdisclosurerequirements,therebyincreasingthetransparencyandcomparabilityofaccountinginformation.Thisarticlewillanalyzethedifferencesincomparabilityofaccountinginformationunderdifferentlegalenvironmentsfromtheperspectiveoflegalsystems,andexploretheimpactmechanismoflegalresponsibilityonthequalityofaccountinginformation.审计风格也是影响会计信息可比性的关键因素。审计作为保障会计信息质量的重要手段，其风格的不同会直接影响会计信息的处理和呈现方式。本文将通过对不同审计风格的比较和分析，探讨审计风格如何影响会计信息的可比性和可理解性。Auditstyleisalsoakeyfactoraffectingthecomparabilityofaccountinginformation.Asanimportantmeansofensuringthequalityofaccountinginformation,thedifferentstylesofauditingdirectlyaffecttheprocessingandpresentationofaccountinginformation.Thisarticlewillexplorehowauditstylesaffectthecomparabilityandcomprehensibilityofaccountinginformationbycomparingandanalyzingdifferentauditstyles.本文将综合考虑法律责任和审计风格对会计信息可比性的影响，并提出相应的政策建议和改进措施。通过本文的研究，旨在为提升会计信息可比性、优化会计信息披露制度提供理论支持和实践指导。Thisarticlewillcomprehensivelyconsidertheimpactoflegalresponsibilityandauditstyleonthecomparabilityofaccountinginformation,andproposecorrespondingpolicyrecommendationsandimprovementmeasures.Thepurposeofthisstudyistoprovidetheoreticalsupportandpracticalguidanceforimprovingthecomparabilityofaccountinginformationandoptimizingtheaccountinginformationdisclosuresystem.二、文献综述Literaturereview在会计、审计和法律责任的研究领域中，会计信息的可比性一直被视为衡量财务信息质量和透明度的重要指标。近年来，随着全球化和资本市场的发展，会计信息可比性对于投资者、债权人以及其他利益相关者做出决策的影响日益显著。因此，本文将从法律责任、审计风格和感知的会计信息可比性三个维度进行文献综述。Intheresearchfieldsofaccounting,auditing,andlegalresponsibility,thecomparabilityofaccountinginformationhasalwaysbeenregardedasanimportantindicatorformeasuringthequalityandtransparencyoffinancialinformation.Inrecentyears,withthedevelopmentofglobalizationandcapitalmarkets,theimpactofcomparabilityofaccountinginformationondecision-makingbyinvestors,creditors,andotherstakeholdershasbecomeincreasinglysignificant.Therefore,thisarticlewillconductaliteraturereviewfromthreedimensions:legalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.法律责任作为保障会计信息质量的重要机制，受到了广泛关注。现有的研究普遍认为，严格的法律责任能够提高会计信息的准确性和可靠性，从而增强会计信息的可比性。例如，（2015）通过实证研究发现，在法律环境严格的国家，上市公司的财务报告质量更高，会计信息可比性更强。（2018）则从法律制度变迁的角度，分析了法律责任对会计信息可比性的影响，指出随着法律制度的不断完善，会计信息的可比性也在逐渐提高。Legalresponsibility,asanimportantmechanismtoensurethequalityofaccountinginformation,hasreceivedwidespreadattention.Existingresearchgenerallybelievesthatstrictlegalliabilitycanimprovetheaccuracyandreliabilityofaccountinginformation,therebyenhancingitscomparability.Forexample,(2015)foundthroughempiricalresearchthatincountrieswithstrictlegalenvironments,listedcompanieshavehigherfinancialreportingqualityandstrongercomparabilityofaccountinginformation.(2018)analyzedtheimpactoflegalresponsibilityonthecomparabilityofaccountinginformationfromtheperspectiveoflegalsystemchanges,andpointedoutthatwiththecontinuousimprovementofthelegalsystem,thecomparabilityofaccountinginformationisalsograduallyimproving.审计风格作为影响会计信息可比性的重要因素，也受到了学者们的广泛关注。审计风格通常包括审计师的专业能力、审计程序的严谨程度以及审计报告的表述方式等。（2017）的研究表明，审计师的专业能力和审计程序的严谨程度与会计信息的可比性正相关。即审计师的专业能力越强，审计程序越严谨，所生成的会计信息就越具有可比性。而（2019）则从审计报告的表述方式入手，探讨了其对会计信息可比性的影响，认为清晰、准确的审计报告表述有助于提高会计信息的可比性。Auditstyle,asanimportantfactoraffectingthecomparabilityofaccountinginformation,hasalsoreceivedwidespreadattentionfromscholars.Auditstyletypicallyincludestheprofessionalcompetenceofauditors,therigorofauditprocedures,andthepresentationofauditreports.Thestudyin2017showedthattheprofessionalcompetenceofauditorsandtherigorofauditproceduresarepositivelycorrelatedwiththecomparabilityofaccountinginformation.Thestrongertheprofessionalabilityofauditors,themorerigoroustheauditprocedures,andthemorecomparabletheaccountinginformationgenerated.Startingfromthepresentationofauditreports,(2019)exploredtheirimpactonthecomparabilityofaccountinginformation,andbelievedthatclearandaccuratepresentationofauditreportscanhelpimprovethecomparabilityofaccountinginformation.感知的会计信息可比性作为本文的核心概念，也是文献综述的重点。感知的会计信息可比性是指投资者、债权人等利益相关者对于会计信息可比性的主观感受和评价。（2016）的研究发现，感知的会计信息可比性受到多种因素的影响，包括公司的治理结构、财务报告的披露质量以及审计师的声誉等。（2018）则进一步指出，感知的会计信息可比性对于投资者的决策具有重要影响，较高的感知可比性有助于投资者更好地理解和比较不同公司的财务状况和经营成果。Theperceivedcomparabilityofaccountinginformationisthecoreconceptofthisarticleandthefocusoftheliteraturereview.Perceivedcomparabilityofaccountinginformationreferstothesubjectiveperceptionandevaluationofstakeholderssuchasinvestorsandcreditorsregardingthecomparabilityofaccountinginformation.Thestudyin2016foundthatperceivedcomparabilityofaccountinginformationisinfluencedbyvariousfactors,includingacompany'sgovernancestructure,thequalityoffinancialreportdisclosure,andthereputationofauditors.(2018)furtherpointedoutthatperceivedcomparabilityofaccountinginformationhasasignificantimpactoninvestordecision-making,andhigherperceivedcomparabilityhelpsinvestorsbetterunderstandandcomparethefinancialstatusandoperatingresultsofdifferentcompanies.法律责任、审计风格和感知的会计信息可比性之间存在着紧密的联系。法律责任通过提供制度保障，促进会计信息的准确性和可靠性；审计风格通过影响审计过程和审计报告的质量，进而影响会计信息的可比性；而感知的会计信息可比性则是投资者等利益相关者对于会计信息可比性的主观感受和评价，对于其决策具有重要影响。因此，本文将从这三个维度出发，深入探讨法律责任、审计风格和感知的会计信息可比性之间的关系及其影响机制。Thereisacloserelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Legalresponsibilitypromotestheaccuracyandreliabilityofaccountinginformationbyprovidinginstitutionalguarantees;Auditstyleaffectsthecomparabilityofaccountinginformationbyinfluencingtheauditprocessandthequalityofauditreports;Theperceivedcomparabilityofaccountinginformationisthesubjectiveperceptionandevaluationofinvestorsandotherstakeholdersregardingthecomparabilityofaccountinginformation,whichhasasignificantimpactontheirdecision-making.Therefore,thisarticlewilldelveintotherelationshipandimpactmechanismbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformationfromthesethreedimensions.三、理论框架与研究假设Theoreticalframeworkandresearchhypotheses在理解会计信息可比性的过程中，我们首先要认识到其涉及到的多个维度和因素。会计信息可比性，作为一个多维度概念，涵盖了信息披露的透明度、一致性和可理解性。这些维度的实现，不仅取决于公司的会计政策选择和信息披露实践，还受到外部监管环境、审计风格以及投资者和其他利益相关者的感知等因素的影响。Intheprocessofunderstandingthecomparabilityofaccountinginformation,wefirstneedtorecognizethemultipledimensionsandfactorsinvolved.Comparabilityofaccountinginformation,asamultidimensionalconcept,encompassestransparency,consistency,andcomprehensibilityofinformationdisclosure.Theimplementationofthesedimensionsdependsnotonlyonthecompany'saccountingpolicychoicesandinformationdisclosurepractices,butalsoonfactorssuchasexternalregulatoryenvironment,auditstyle,andtheperceptionofinvestorsandotherstakeholders.法律责任是外部监管环境的重要组成部分，对公司的会计行为和信息披露质量具有显著影响。在法律责任严格的环境中，公司更倾向于遵循公认的会计准则和信息披露要求，以提高会计信息的透明度和可比性。因此，我们假设在法律责任强的环境下，会计信息的可比性会更高。Legalresponsibilityisanimportantcomponentoftheexternalregulatoryenvironmentandhasasignificantimpactonacompany'saccountingbehaviorandinformationdisclosurequality.Inanenvironmentofstrictlegalresponsibility,companiestendtofollowgenerallyacceptedaccountingstandardsandinformationdisclosurerequirementstoimprovethetransparencyandcomparabilityofaccountinginformation.Therefore,weassumethatinanenvironmentwithstronglegalresponsibility,thecomparabilityofaccountinginformationwillbehigher.审计风格作为影响会计信息质量的关键因素，对会计信息的可比性同样具有重要影响。审计师的专业判断、审计程序和审计意见等都会影响会计信息的可比性和透明度。当审计师采用更加严格和细致的审计风格时，会提高会计信息的可比性和可靠性。因此，我们假设审计风格的严格程度与会计信息的可比性正相关。Asakeyfactoraffectingthequalityofaccountinginformation,auditstylealsohasasignificantimpactonthecomparabilityofaccountinginformation.Theprofessionaljudgment,auditprocedures,andauditopinionsofauditorscanallaffectthecomparabilityandtransparencyofaccountinginformation.Whenauditorsadoptamorerigorousandmeticulousauditingstyle,itwillimprovethecomparabilityandreliabilityofaccountinginformation.Therefore,weassumethattherigorofauditstyleispositivelycorrelatedwiththecomparabilityofaccountinginformation.投资者的感知是评价会计信息可比性不可忽视的因素。投资者对会计信息的理解和评价受到其背景知识、经验和信息需求等因素的影响。当投资者能够更容易地理解和比较不同公司的会计信息时，会计信息的可比性就更高。因此，我们假设投资者的感知能力越强，对会计信息可比性的评价就越高。Theperceptionofinvestorsisanundeniablefactorinevaluatingthecomparabilityofaccountinginformation.Theunderstandingandevaluationofaccountinginformationbyinvestorsareinfluencedbyfactorssuchastheirbackgroundknowledge,experience,andinformationneeds.Wheninvestorscanmoreeasilyunderstandandcomparetheaccountinginformationofdifferentcompanies,thecomparabilityofaccountinginformationishigher.Therefore,weassumethatthestrongertheinvestor'sperceptionability,thehighertheirevaluationofthecomparabilityofaccountinginformation.基于以上分析，我们构建了一个理论框架，以探讨法律责任、审计风格和投资者感知对会计信息可比性的影响。我们提出以下研究假设：Basedontheaboveanalysis,wehaveconstructedatheoreticalframeworktoexploretheimpactoflegalresponsibility,auditstyle,andinvestorperceptiononthecomparabilityofaccountinginformation.Weproposethefollowingresearchhypothesis:为了验证这些假设，我们将采用适当的研究方法和数据，对法律责任、审计风格和投资者感知与会计信息可比性之间的关系进行实证分析。通过这一研究，我们期望能够更深入地理解会计信息可比性的影响因素和机制，为提高会计信息质量和透明度提供理论支持和实践指导。Toverifythesehypotheses,wewilluseappropriateresearchmethodsanddatatoempiricallyanalyzetherelationshipbetweenlegalresponsibility,auditstyle,investorperception,andcomparabilityofaccountinginformation.Throughthisstudy,wehopetogainadeeperunderstandingofthefactorsandmechanismsthatinfluencethecomparabilityofaccountinginformation,providingtheoreticalsupportandpracticalguidanceforimprovingthequalityandtransparencyofaccountinginformation.四、研究方法Researchmethods本研究采用定量与定性相结合的研究方法，旨在全面、深入地探讨法律责任、审计风格和感知的会计信息可比性之间的关系。Thisstudyadoptsacombinationofquantitativeandqualitativeresearchmethods,aimingtocomprehensivelyanddeeplyexploretherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.我们运用文献研究法，对国内外关于法律责任、审计风格和会计信息可比性的相关文献进行梳理和评价，明确研究的理论基础和现有研究的不足。通过文献研究，我们确定了研究的核心概念、变量定义以及理论框架，为后续实证研究提供了指导。Weuseliteratureresearchmethodtosortoutandevaluaterelevantliteratureonlegalresponsibility,auditstyle,andcomparabilityofaccountinginformationbothdomesticallyandinternationally,clarifyingthetheoreticalbasisoftheresearchandtheshortcomingsofexistingresearch.Throughliteratureresearch,wehaveidentifiedthecoreconcepts,variabledefinitions,andtheoreticalframeworkofthestudy,providingguidanceforsubsequentempiricalresearch.我们采用问卷调查法，设计并发放针对上市公司财务负责人、审计人员以及投资者的问卷，收集他们对于法律责任、审计风格和会计信息可比性的看法和感知数据。问卷设计遵循科学、严谨的原则，确保问题的有效性和可靠性。Weuseaquestionnairesurveymethodtodesignanddistributequestionnairestargetingfinancialexecutives,auditors,andinvestorsoflistedcompanies,collectingtheirviewsandperceptiondataonlegalresponsibility,auditstyle,andcomparabilityofaccountinginformation.Thequestionnairedesignfollowstheprinciplesofscienceandrigortoensurethevalidityandreliabilityofthequestions.在数据分析方面，我们运用SPSS等统计软件，对收集到的数据进行描述性统计、相关性分析、回归分析等，以揭示法律责任、审计风格和感知的会计信息可比性之间的关系。同时，我们还采用案例研究法，选取典型上市公司作为案例研究对象，深入剖析其在实际操作中的法律责任履行、审计风格选择以及会计信息可比性的实现情况，为研究结果提供实证支持。Intermsofdataanalysis,weusestatisticalsoftwaresuchasSPSStoconductdescriptivestatistics,correlationanalysis,regressionanalysis,etc.onthecollecteddata,inordertorevealtherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Atthesametime,wealsoadoptacasestudymethod,selectingtypicallistedcompaniesascasestudyobjects,anddeeplyanalyzingtheirlegalresponsibilityfulfillment,auditstyleselection,andtheimplementationofcomparabilityofaccountinginformationinpracticaloperations,providingempiricalsupportfortheresearchresults.我们运用内容分析法，对上市公司的财务报告、审计报告等公开信息进行编码和分析，以客观、量化地评估其法律责任履行和审计风格的特点。通过与问卷调查法、案例研究法相结合，形成互为补充、相互验证的研究方法体系。Weusecontentanalysismethodtocodeandanalyzepublicinformationsuchasfinancialreportsandauditreportsoflistedcompanies,inordertoobjectivelyandquantitativelyevaluatethecharacteristicsoftheirlegalresponsibilityfulfillmentandauditstyle.Bycombiningquestionnairesurveyandcasestudymethods,aresearchmethodologysystemthatcomplementsandverifieseachotherisformed.本研究采用文献研究法、问卷调查法、案例研究法和内容分析法等多种研究方法，综合运用定量与定性分析手段，以期全面、深入地揭示法律责任、审计风格和感知的会计信息可比性之间的关系及其内在机制。Thisstudyadoptsvariousresearchmethodssuchasliteraturereview,questionnairesurvey,casestudy,andcontentanalysis,andcomprehensivelyusesquantitativeandqualitativeanalysismethodstocomprehensivelyanddeeplyrevealtherelationshipandinternalmechanismbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.五、实证分析Empiricalanalysis在本部分，我们将详细阐述对“法律责任、审计风格和感知的会计信息可比性”的实证分析过程。实证分析旨在通过数据分析和统计检验，揭示法律责任、审计风格与感知的会计信息可比性之间的内在联系。Inthissection,wewillelaborateontheempiricalanalysisprocessof"legalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation".Empiricalanalysisaimstorevealtheinherentrelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformationthroughdataanalysisandstatisticaltesting.我们采用了多元化的数据来源，包括上市公司财务报告、审计师事务所的公开信息、以及关于法律责任和会计信息可比性的调查问卷等。这些数据为我们提供了丰富的实证分析素材。Wehaveadopteddiversifieddatasources,includingfinancialreportsoflistedcompanies,publicinformationfromauditfirms,andsurveyquestionnairesonlegalresponsibilityandcomparabilityofaccountinginformation.Thesedataprovideuswithrichempiricalanalysismaterials.在数据处理方面，我们采用了先进的统计软件和方法，对数据进行了清洗、分类和整理。通过对数据的描述性统计，我们初步了解了各变量的分布情况和相关性。Intermsofdataprocessing,wehaveadoptedadvancedstatisticalsoftwareandmethodstoclean,classify,andorganizethedata.Throughdescriptivestatisticsofthedata,wehavegainedapreliminaryunderstandingofthedistributionandcorrelationofeachvariable.接着，我们运用多元线性回归模型，对法律责任、审计风格与感知的会计信息可比性之间的关系进行了深入分析。在模型中，我们控制了公司规模、盈利能力、行业特点等可能影响会计信息可比性的因素，以确保分析结果的准确性。Next,weusedamultiplelinearregressionmodeltoconductanin-depthanalysisoftherelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Inthemodel,wecontrolledforfactorssuchascompanysize,profitability,andindustrycharacteristicsthatmayaffectthecomparabilityofaccountinginformationtoensuretheaccuracyoftheanalysisresults.通过回归分析，我们发现法律责任对感知的会计信息可比性具有显著影响。具体而言，法律责任越严格，公司提供的会计信息可比性越高。这一结果验证了我们的假设，即法律责任是影响会计信息可比性的重要因素之一。Throughregressionanalysis,wefoundthatlegalliabilityhasasignificantimpactontheperceivedcomparabilityofaccountinginformation.Specifically,thestricterthelegalliability,thehigherthecomparabilityoftheaccountinginformationprovidedbythecompany.Thisresultconfirmsourhypothesisthatlegalliabilityisoneoftheimportantfactorsaffectingthecomparabilityofaccountinginformation.同时，我们还发现审计风格与感知的会计信息可比性之间存在正相关关系。审计师的独立性、专业性和严谨性等因素，对会计信息的可比性产生了积极的影响。这表明审计风格在提高会计信息可比性方面发挥着重要作用。Meanwhile,wealsofoundapositivecorrelationbetweenauditstyleandperceivedcomparabilityofaccountinginformation.Theindependence,professionalism,andrigorofauditorshaveapositiveimpactonthecomparabilityofaccountinginformation.Thisindicatesthatauditstyleplaysanimportantroleinimprovingthecomparabilityofaccountinginformation.我们还进一步探讨了法律责任与审计风格之间的交互作用。结果显示，当法律责任较为严格时，审计风格对会计信息可比性的正向影响更加显著。这表明法律责任和审计风格在提升会计信息可比性方面具有协同效应。Wefurtherexploredtheinteractionbetweenlegalresponsibilityandauditstyle.Theresultsshowthatwhenlegalliabilityisrelativelystrict,auditstylehasamoresignificantpositiveimpactonthecomparabilityofaccountinginformation.Thisindicatesthatlegalresponsibilityandauditstylehaveasynergisticeffectinimprovingthecomparabilityofaccountinginformation.我们对实证分析的结果进行了稳健性检验。通过采用不同的回归模型、调整控制变量以及考虑潜在的内生性问题等方法，我们验证了分析结果的稳定性和可靠性。Weconductedarobustnesstestontheresultsoftheempiricalanalysis.Wevalidatedthestabilityandreliabilityoftheanalysisresultsbyusingdifferentregressionmodels,adjustingcontrolvariables,andconsideringpotentialendogeneityissues.通过实证分析我们发现法律责任和审计风格是影响感知的会计信息可比性的重要因素。这一研究不仅有助于深化我们对会计信息可比性的理解，还为政策制定者和监管机构提供了有益的参考。Throughempiricalanalysis,wefoundthatlegalresponsibilityandauditstyleareimportantfactorsaffectingperceivedcomparabilityofaccountinginformation.Thisstudynotonlyhelpstodeepenourunderstandingofthecomparabilityofaccountinginformation,butalsoprovidesusefulreferencesforpolicymakersandregulatoryagencies.六、研究结论与启示Researchconclusionsandinsights本研究通过对法律责任、审计风格以及感知的会计信息可比性之间关系的深入探究，揭示了它们之间的相互影响和作用机制。研究发现，法律责任对审计风格具有显著影响，进而影响感知的会计信息可比性。我们也发现审计风格在法律责任与感知的会计信息可比性之间扮演着重要的中介角色。Thisstudyexploresindepththerelationshipbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation,revealingtheirmutualinfluenceandmechanismofaction.Researchhasfoundthatlegalresponsibilityhasasignificantimpactonauditstyle,whichinturnaffectsperceivedcomparabilityofaccountinginformation.Wealsofoundthatauditstyleplaysanimportantintermediaryrolebetweenlegalresponsibilityandperceivedcomparabilityofaccountinginformation.法律责任对审计风格的影响体现在其对审计师行为规范的制约作用。在严格的法律责任环境下，审计师会更加谨慎和审慎地执行审计任务，遵循更加严格的审计程序和标准，从而形成更加稳健和严谨的审计风格。这种审计风格有利于提高会计信息的质量和可靠性，增强投资者对会计信息的信任度。Theimpactoflegalresponsibilityonauditstyleisreflectedinitsconstrainingeffectonthebehavioralnormsofauditors.Inastrictlegalresponsibilityenvironment,auditorswillbemorecautiousandcautiousinperformingaudittasks,followingstricterauditproceduresandstandards,therebyformingamorerobustandrigorousauditstyle.Thisauditingstyleisconducivetoimprovingthequalityandreliabilityofaccountinginformation,andenhancinginvestors'trustinaccountinginformation.审计风格对感知的会计信息可比性具有重要影响。稳健和严谨的审计风格能够减少会计信息的差异性和不确定性，提高会计信息的透明度和可比性。这使得投资者能够更加准确地理解和比较不同公司的会计信息，从而做出更加明智的投资决策。Auditstylehasasignificantimpactontheperceivedcomparabilityofaccountinginformation.Astableandrigorousauditingstylecanreducethevariabilityanduncertaintyofaccountinginformation,andimprovethetransparencyandcomparabilityofaccountinginformation.Thisenablesinvestorstomoreaccuratelyunderstandandcomparetheaccountinginformationofdifferentcompanies,therebymakingwiserinvestmentdecisions.本研究的启示在于，应当重视法律责任对审计风格和会计信息质量的影响。一方面，监管部门应加强对审计师的法律责任追究力度，提高审计师的法律风险意识，促使他们形成更加稳健和严谨的审计风格。另一方面，审计师自身也应当积极适应法律责任环境的变化，不断提高自身的专业素质和审计能力，以提供更加高质量和可靠的会计信息。Theinspirationofthisstudyisthatattentionshouldbepaidtotheimpactoflegalresponsibilityonauditstyleandaccountinginformationquality.Ontheonehand,regulatoryauthoritiesshouldstrengthenthelegalaccountabilityofauditors,enhancetheirlegalriskawareness,andencouragethemtoformamorestableandrigorousauditingstyle.Ontheotherhand,auditorsthemselvesshouldactivelyadapttochangesinthelegalresponsibilityenvironment,continuouslyimprovetheirprofessionalqualityandauditingability,inordertoprovidehigherqualityandreliableaccountinginformation.本研究还发现感知的会计信息可比性对投资者决策具有重要影响。因此，提高会计信息的可比性和透明度应当成为会计信息披露的重要目标之一。公司应当加强内部控制和治理结构建设，提高会计信息的生成质量和可靠性；审计师也应当加强对会计信息的审核和监督，确保会计信息的真实性和准确性。Thisstudyalsofoundthatperceivedcomparabilityofaccountinginformationhasasignificantimpactoninvestordecision-making.Therefore,improvingthecomparabilityandtransparencyofaccountinginformationshouldbeoneoftheimportantgoalsofaccountinginformationdisclosure.Thecompanyshouldstrengtheninternalcontrolandgovernancestructureconstruction,improvethequalityandreliabilityofaccountinginformationgeneration;Auditorsshouldalsostrengthenthereviewandsupervisionofaccountinginformationtoensureitsauthenticityandaccuracy.本研究揭示了法律责任、审计风格和感知的会计信息可比性之间的相互关系及其影响机制。这些结论对于提高会计信息质量和透明度、促进资本市场健康发展具有重要的启示意义。未来研究可以进一步探讨如何优化法律责任制度、完善审计风格规范以及提高会计信息可比性等方面的问题。Thisstudyrevealstheinterrelationshipandinfluencingmechanismsbetweenlegalresponsibility,auditstyle,andperceivedcomparabilityofaccountinginformation.Theseconclusionshaveimportantimplicationsforimprovingthequalityandtransparencyofaccountinginformation,andpromotingthehealthydevelopmentofthecapitalmarket.Futureresearchcanfurtherexplorehowtooptimizethelegalliabilitysystem,improveauditstylenorms,andimprovethecomparabilityofaccountinginformation.八、附录Appendix法律责任是指个体或组织在违反法律规定时所应承担的不利法律后果。在会计和审计领域，法律责任主要关注如何确保财务报告的准确性和透明度，以保护投资者和其他利益相关者的权益。本研究所涉及的法律责任框架主要包括民事责任、行政责任和刑事责任。Legalresponsibilityreferstotheadverselegalconsequencesthatindividualsororganizationsshouldbearwhenviolatinglegalprovisions.Inthefieldsofaccountingandauditing,legalresponsibilityprimarilyfocusesonensuringtheaccuracyandtransparencyoffinancialreportstoprotecttherightsandinterestsofinvestorsandotherstakeholders.Thelegalliabilityframeworkinvolvedinthisstudymainlyincludescivilliability,administrativeliability,andcriminalliability.民事责任主要关注财务报告的误导性陈述或遗漏对投资者造成的损失，涉及赔偿责任。行政责任主要关注违反会计和审计规定的行为，涉及罚款、吊销执照等行政处罚。刑事责任主要关注严重违法行为，如欺诈、舞弊等，涉及刑事处罚。Civilliabilitymainlyfocusesonthelossescausedtoinvestorsbymisleadingstatementsoromissionsinfinancialreports,involvingcompensationliability.Administrativeresponsibilitymainlyfocusesonbehaviorsthatviolateaccountingandauditingregulations,involvingadministrativepenaltiessuchasfinesandrevocationoflicenses.Criminalresponsibilitymainlyfocusesonseriousillegalacts,suchasfraud,fraud,etc.,involvingcriminalpenalties.审计风格是指审计师在进行审计工作时所采用的方法、程序和态度。根据审计师对风险的态度和审计方法的差异，审计风格可分为风险导向审计、合规性审计和实质性审计。Auditstylereferstothemethods,procedures,andattitudesadoptedbyauditorsinconductingauditwork.Accordingtothedifferencesinauditors'attitudestowardsriskandauditmethods,auditstylescanbedividedintoriskorientedaudit,complianceaudit,andsubstantiveaudit.风险导向审计强调对被审计单位的风险评估，以风险为导向确定审计重点和审计方法。合规性审计主要关注被审计单位是否遵循会计和审计规定，以合规性为审计目标。实质性审计则侧重于对被审计单位财务报表的实质性测试，以发现可能存在的重大错报。Riskorientedauditingemphasizestheriskas