摘要：基于我国独特的年报预约披露制度，以2012—2019年A股上市公司为研究样本，研究了审计师所审计客户组合的年报预约披露日期集中度对审计质量的影响。研究结果发现，审计师客户年报预披露集中度越高，其所审计客户的财务报表审计质量越低。作用机制检验发现，审计任期和审计师行业专长能够抑制年报预披露集中度对审计质量的负面影响，而当客户业务复杂程度较高、审计师截止时间压力较大时，其审计质量受到的影响更为突出，这表明审计师客户年报预披露集中度从时间压力和资源分配两个渠道影响审计质量。文章首次研究了年报预披露集中度对审计质量的影响，为我国年报预约披露制度提供了实证证据，为会计师事务所进行任务分配和时间安排提供了理论参考与实践指导。

Abstract: Based on the unique scheduled disclosuresystem for annual reports in China's stock market, we study the effect of auditors'client deadline concentration on audit quality using the data of China's A-share listed firms between 2012 and 2019.The results show that audit quality will decrease with the increase of auditors' client deadline concentration. Further analyses indicate that auditors with longer audit tenure and industry expertise are more likely to inhibit the inpact of auditors' client deadline concentration on audit quality.Besides,the effect of auditors'client deadlineconcentration on audit quality is more pronounced when the complexity of the company is higher and the auditor is under higher deadline pressure. The results suggest that auditors' client deadline concentration affects audit quality by affecting time pressure and resource allocation.This paper is the first to examine the effect of auditors' client deadline concentration on audit quality,which provides theoretical basis for audit firms to arrange tasks and time.