摘要
基于2017—2019年深沪A股上市公司的数据,探讨审计师是否能将其感知到的风险传递到审计报告中,以及具备何种特征的审计师能增加审计报告信息含量。实证结果表明:审计师能将感知到的风险传递到审计报告中,增加审计报告信息含量,且执业年限为10~20年的女性审计师传递风险感知的能力最强。
Based on the data of A-share listed companies in Shenzhen and Shanghai from 2017 to 2019,this paper empirically explores whether auditors can transfer perceived risks to audit reports,and with what characteristics auditors can transfer perceived risks to audit reports to increase the information content of audit reports.The empirical results show that the auditor can transmit the perceived risks to the audit report and increase the information content of the audit report,and female auditors with 10 to 20 years of practiceare have the strongest ability to convey risk perception.
作者
侯晓靖
王燕茹
HOU Xiaojing;WANG Yanru(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2022年第2期47-54,共8页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省教育厅哲学社会科学重点研究基地项目“油气田企业风险导向内部审计体系构建与实施路径研究”(17JZ059)。
关键词
审计师风险感知
审计报告信息含量
审计师个人特征
auditor risk perception
information content of audit report
personal characteristics of auditor
