关键审计事项披露与企业会计稳健性——基于准自然实验和文本分析的证据被引量：23

Key Audit Matters Disclosure and Corporate Accounting Conservatism:Evidence Based on Quasi-natural Experiments and Textual Analysis

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摘要关键审计事项披露对增强财务报告可信度、提高信息透明度以及提升企业会计信息质量具有重要意义。基于2014—2020年我国上市公司样本数据,采用多期双重差分法和文本分析方法,实证检验了关键审计事项披露对企业会计稳健性的影响。研究发现:关键审计事项披露提升了企业会计稳健性,且在非国有企业和净资产收益率小于6%的企业中正向影响更大;关键审计事项披露数量越多,关键审计事项结论性评述积极程度和关键审计事项审计应对力度越高,披露资产减值类和损益类关键审计事项对企业会计稳健性的提升越显著;进一步分析发现,这一效应在企业信息透明度较低以及审计监督效应较强的企业中更为明显;作用机制检验表明,关键审计事项披露通过提高市场感知的审计质量和报表盈余的审计质量提升了企业会计稳健性。 Disclosure of key audit matters is important to enhance the credibility of financial reports,improve information transparency,and enhance the quality of corporate accounting information.Based on the sample data of listed companies in China from 2014 to 2020,we empirically tested the impact of key audit matter disclosure on corporate accounting robustness using multi-period double difference method and textual analysis.It is found that:disclosure of key audit matters enhances corporate accounting robustness,and the positive effect is greater in non-state owned enterprises and enterprises with returns on net assets less than 6%;the higher the number of key audit matter disclosures,the higher the positive degree of concluding comments on key audit matters and the strength of audit responses to key audit matters,as well as the disclosure of key audit matters in asset impairment category and profit and loss category enhance the level of corporate accounting robustness.Further analysis reveals that this effect is more pronounced in firms with lower transparency of corporate information and stronger audit oversight effect;the mechanism of action test indicates that disclosure of key audit matters improves corporate accounting soundness by enhancing the audit quality of market perception and the audit quality of reported surplus.

作者王宏涛曹文成王一鸣 WANG Hongtao;CAO Wencheng;WANG Yiming(School of Economics and Management, Xi'an University of Posts and Telecommunications, Xi'an 710061, China;School of Economics, Peking University, Beijing 100871, China)

机构地区西安邮电大学经济与管理学院北京大学经济学院

出处《审计与经济研究》 CSSCI 北大核心 2022年第4期43-56,共14页 Journal of Audit & Economics

基金国家社会科学基金项目(16XJY020) 陕西省自然科学基金面上项目(2022JM-413) 西安邮电大学研究生创新基金项目(CXJJWY2020014)。

关键词关键审计事项企业会计稳健性文本分析审计监督效应信息透明度市场感知报表盈余 key audit matters corporate accounting conservatism textual analysis audit oversight effects information transparency market perception reported surplus

分类号 F239.43 [经济管理—会计学]