摘要
本研究手动收集首次披露关键审计事项的中国上市公司2016-2018年新版审计报告中关键审计事项段的内容及文本信息,并计算得到其文本特征指标,建立配对样本,运用多元回归方法分析关键审计事项在披露内容和文本特征的相似度和可比性,探究我国会计师事务所在披露新版审计报告时是否表现出基于关键审计事项的审计风格。结果表明,同一年份行业内,被同一家会计师事务所审计的公司在披露事项类别文本相似度、披露详细程度、语调指标和可读性指标上都具有显著更大的相似性,因此在关键审计事项角度有独立的审计风格。本研究有利于理解关键审计事项向市场传递信息的机制和意义,以促进审计工作者通过关键审计事项段披露更决策有用的信息,提升资本市场有效性。
This article manually collected the content and text information of the key audit matter part in the 2016-2018 new version audit reports disclosure by the Chinese listed companies,and calculated their multiple text feature indicators.In the case of establishing a firm-pair sample,multiple regression methods were used to analyze the similarity and comparability of key audit matters in four dimensions,investigating whether China’s auditors have an independent auditor style based on key audit matters when they are mandatory to disclose key audit matters in the new version audit reports.The results show that under the premise of controlling other variables that may affect the company’s disclosure of key audit matters,companies audited by the same auditor have greater similarities in disclosure KAM subjects,disclosure KAM part length,KAM part tone indicators and KAM part readability indicators,so there is an independent auditor style in the perspective of key audit matters.This study is helpful for scholars and practitioners to further understand the mechanism and significance of key audit matters transmitting information to the capital market,in order to facilitate auditors to disclose more useful information for decision-making in the KAM part and improve the effectiveness of capital markets.
出处
《会计研究》
CSSCI
北大核心
2021年第11期160-177,共18页
Accounting Research
基金
国家自然科学基金项目(71672141)
国家社科基金后期资助项目(21FGLB006)
教育部人文社会科学研究项目(21YJA630082)资助
