中文摘要：

为了检验财政部2010年出台的会计师事务所＂特殊普通合伙＂转制政策的实施效果,本文以中国A股上市公司为样本分析了该政策对审计报告时滞的影响。结果发现：审计报告时滞显著增加,但是这一政策主要影响了＂非四大＂会计师事务所,对＂国际四大＂会计师事务所没有显著影响;该政策的影响在民营上市公司或投资者法律保护水平低的地区更加明显;政策的出台提高了注册会计师在执业过程中的投入水平,尤其是针对风险更高的会计师事务所或客户。

英文摘要：

Using the sample of A-share listed companies in China,this paper empirically investigates the impact of the transformation to Limited Liability Partnership（ LLP） policy introduced by the Ministry of Finance in 2010 on audit report lags. We find that audit report lags increased significantly after the implementation of the transformation policy. However,this effect exists in non-Big 4 Accounting Firms rather than in Big 4 Accounting Firms; the effect of the transformation policy on audit report lags is more significant in private enterprises and in areas with weaker legal investor protection; the introduction of the transformation policy improves auditor efforts,especially for firms and clients with higher risk.