摘要
是否需要报告KAM沟通结果是新审计报告准则实施后的主要争议问题。选取2016年A+H股上市公司和2017—2020年沪深A股上市公司为样本,研究了是否报告KAM沟通结果对其争议性后果的影响以及结果表达积极性的调节作用。研究发现:报告KAM沟通结果不会影响审计师的责任风险、客户管理层被问询或警示的风险、审计报告的沟通价值以及审计报告公布后的客户股价崩盘风险,但会显著降低客户的债务融资成本和提高审计质量,且结果表达越积极这两种降低效应越显著。研究结果表明,报告KAM沟通结果不但不会“画蛇添足”,还可以“锦上添花”,审计师应当积极作为,监管部门应该大力提倡。
Whether to report KAM communication results is the main contentious issue after the implementation of the new audit reporting standards.We selected A+H share listed companies in 2016 and A-share listed companies in Shanghai and Shenzhen from2017 to 2020 as samples,and studied the impact of reporting KAM communication results on their controversial consequences and the moderating effect of results’ positive expression.The study found that,reporting KAM communication results had no effect on auditor liability risk,the inquiry or warning risk of customer management,the communication value of audit report and the customer stock price crash risk after the release of audit report.However,reporting KAM communication results shall significantly reduce customers’ debt financing cost and improve audit quality,and more positive expression had more remarkable effect.The results told us that,reporting KAM communication results would ice on the cake rather than gild the lily,so both auditors and regulators should take active actions.
作者
江雅婧
吴秋生
JIANG Ya-jing;WU Qiu-sheng(School of Accounting,Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《统计学报》
2022年第5期44-60,共17页
Journal of Statistics
基金
国家自然科学基金面上项目(71872105)
国家自然科学基金青年项目(72202126)
北京市自然科学基金青年项目(9224036)。
