中文摘要：

以2003～2013年沪深两市公布了年报预约披露时间的A股上市公司为样本，从会计师事务所变更和审计费用两个视角，考察年报预约披露推迟对审计契约持续性的影响。研究结果显示，存在年报预约披露推迟的上市公司，下一年更有可能发生会计师事务所变更；另一方面，在未变更会计师事务所的公司中，存在年报预约披露推迟者，其下一年的审计费用增加额显著大于未推迟的上市公司。这表明年报预约披露推迟是审计主客体双方确定审计业务关系时都会考虑的一项重要因素，这一因素的发生会显著削弱原有审计契约的持续性。

英文摘要：

Using a sample of listed companies which published the time of scheduled annual report disclosure by Shanghai and Shenzhen stock exchanges from 2003 to 2012, this paper investigates theeffect of delay on scheduled annual report disclosure on auditing contractual continuity. The result shows that companies delaying the scheduled annual report disclosure time are more likely to change auditor next year. On the other hand, for the companies which delay the scheduled annual report disclosure time, but not changing auditor, their audit fee increment in next year are greater than the companies having no delay significantly. Such result demonstrates that delay on scheduled annual report disclosure is of importance to both the company and the auditor when they identify the auditing relationship, specially weakening the continuity of the original auditing contract.