摘要
会计师事务所内部的非正式组织特征是否会影响其产出绩效是理论界与实务界关注的重要话题。本文基于非正式审计团队规模的视角,探究其对关键审计事项披露的影响。研究发现,非正式审计团队规模越大,披露的关键审计事项数量越少、文本篇幅越短并越少采用结论性评价;异质性检验发现,审计师独立性较低、繁忙程度较高、团队女性人数比例较低以及会计师事务所排名靠后时,非正式审计团队规模对关键审计事项披露充分性的降低效应更加明显;文本分析还发现,大规模非正式审计团队减少了公司特性关键审计事项的披露,且披露的文本相似度更高;此外,大规模非正式审计团队披露关键审计事项不充分最终导致盈余质量降低。本文的研究不仅丰富了非正式审计团队和关键审计事项披露的相关研究,还为注册会计师行业加强非正式审计团队执业管理以及关键审计事项披露监管提供了可以借鉴的思路。
Whether the unofficial organizational characteristics within the audit firm will affect the audit firm’s performance is an important topic for the theoretical and practical field.Based on the perspective of the unofficial audit team size,this paper investigates how unofficial audit teams’size affects disclosures of critical audit matters(CAMs)and its economic consequences.The result shows that,large unofficial audit teams disclose CAMs inadequately,and are unwilling to use conclusive evaluations.Furthermore,such negative effects are more pronounced for firms audited by busy and less independent auditors,lower-ranked audit firms and audit teams with fewer women.Textual analysis also finds that large audit teams are more likely to issue critical audit matters with higher textual similarity and fewer firm characteristics.In addition,large unofficial audit teams reduce the disclosure of critical audit matters,which leads to lower earning quality.This paper not only enriches the research on unofficial audit teams and critical audit matters,but also provides ideas for the CPA industry to strengthen the practice management of unofficial audit teams and the supervision of the disclosure of critical audit matters.
出处
《会计研究》
CSSCI
北大核心
2022年第11期139-154,共16页
Accounting Research
基金
审计署重点科研课题(22SJ01004)
湖北省新型智库暨省社科基金重点项目
湖北省人文社科重点研究基地“注册会计师行业发展研究中心”
湖北省2021年省级教学研究项目(2021156)
中南财经政法大学中央高校基本科研项目(2722023EG002和2722023EJ005)
研究生拔尖人才培养项目(KJRH202103)
研究生科研创新平台项目(202311115)的支持
