异常审计费用与分析师语调——基于分析师报告文本分析  

Abnormal Audit Fees and Analysts’ Tone——Based on text analysis of analyst’s reports

作　　者：王永海[1] 汪芸倩 唐榕氚 Wang Yonghai;Wang Yunqian;Tang Rongchuan

机构地区：[1]武汉大学经济与管理学院,430072 [2]清华大学深圳研究生院人工智能与机器人研究中心

出　　处：《审计研究》2019年第4期39-47,共9页Auditing Research

基　　金：教育部哲学社会科学重大攻关课题项目(项目批准号:10JZD0019);财政部“会计名家培养工程”的资助

摘　　要：文章基于2006~2016年我国A股市场中的178492份分析师报告,考察异常审计费用对分析师语调的影响。研究发现,当公司存在异常审计费用时,分析师会在后一年降低分析报告中的积极语调,表明分析师对异常审计费用持消极态度。进一步地,对异常审计费用正负向进行细分,发现分析师对异常审计费用的感知主要体现在负向异常审计费用中,而在正向异常审计费用中不显著。最后,出于分析师性别特征及公司信息透明度考虑,研究发现,分析师语调与异常审计费用的相关性在女性分析师样本及公司透明度低的样本中更显著。文章不仅丰富了分析师与审计师交互影响的相关文献,同时也为监管层有效监督公司审计费用与审计质量提供了参考。Based on 178,492 analyst reports in China's A-shcare market from 2006 to 2016, we examined the impact of abnormal audit fees on analysts' tone. The study finds that when the company has abnormal audit fees, analysts reduce positive tone in their report in the following year, indicating that analysts believe that abnormal audit fees will reduce audit quality and increase the company's future performance risk. Further, according to the positive and negative segmentation of abnormal audit fees, it is found that analysfs perception of abnormal audit fees is mainly reflected in the negative abnormal audit fees. Finally, based on the analyst's personal characteristics and a company's financial situation, the study finds that the correlation between analysts5 tone and abnormal audit fees is more significant in the samples of female analysts and the company's low transparency. This paper discusses the impact of abnormal audit fees from the perspective of analysts' text tones, which not only enriches the relevant literature on the interaction between analysts and auditors, but also provides a reference for managements to effectively supervise the compan/s audit fees and audit quality.

关 键 词：分析师语调 异常审计收费 审计师独立性 分析师认知 

分 类 号：F239.22[经济管理—会计学]