摘要
以中国2017—2019年沪深A股上市公司为样本,研究发现在客户公司并购标的未达预期业绩时,女性审计师比男性审计师更有可能披露商誉减值关键审计事项。在控制了会计师事务所特征后仍发现审计师性别对关键审计事项的披露有显著影响。进一步研究表明,女性审计师性别对于关键审计事项披露的影响随着女审计师任期的增长而减弱。经过一系列稳健性检验,研究的结果仍然成立,说明审计师性别对确认商誉减值关键审计事项有着重大影响。
Using a sample of the A-share listed firms in China during the 2017 – 2019 period, this study found that female auditors were more likely than male auditors to disclose goodwill impairment related key audit matters(KAMs), when client firms hadn’t reached their expected performance of M&A targets. The results were still robust after controlling for audit firms’ attributes.Further tests indicated that the effect would be weakened for female auditors along with their long audit partner-client tenure. The results were qualitatively similar with robustness tests, which indicated that auditors’ gender indeed had significant effect on the disclosure of goodwill impairment related KAMs.
作者
曹燕明
CAO Yan-ming(Business School,Macquarie University,Sydney 2122,Australia)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第7期97-111,共15页
Journal of Shanxi University of Finance and Economics
