财务报告信息冗余的审计效应  

The Effects of Financial Report Information Redundancy on Auditing

作　　者：谭雪[1] 殷敬伟 修宗峰[2] Tan Xue;Yin Jingwei;Xiu Zongfeng

机构地区：[1]湖南师范大学商学院,410081 [2]中南大学商学院,410083

出　　处：《审计研究》2022年第3期47-57,共11页Auditing Research

基　　金：国家自然科学基金青年项目(项目批准号:71702054);湖南省教育厅优秀青年项目(项目批准号:18B041)的资助。

摘　　要：企业财务报告作为审计师的主要审计对象,其信息冗余能够对审计师行为产生重要影响。本文实证检验了企业财务报告信息冗余的审计效应,研究发现:财务报告信息冗余提高了审计收费;财务报告信息冗余降低了审计质量,表现为更高的盈余管理程度和财务重述可能性;审计师行业专长负向调节了财务报告信息冗余与审计收费和审计质量之间的关系,即财务报告信息冗余增加审计收费、降低审计质量的影响仅在非行业专长的审计师子样本中存在。进一步研究发现,财务报告信息冗余对审计收费和审计质量的影响在产权性质和交叉上市等方面存在一定的异质性。研究增进了企业财务报告信息冗余的审计效应的相关研究,为更好地理解独立审计师的决策行为提供了一个崭新的研究视角。Corporate financial reporting is an important auditing object for auditors. Financial report information redundancy may affect auditor behaviors. This paper empirically tests the effects of financial report information redundancy on auditing. It finds that audit fees are higher as information redundancy of annual financial report increases. Another finding is that information redundancy of annual financial report hampers audit quality, which is manifested as the more information redundancy of annual financial reports, the higher earnings management degree and the more likely the financial restatements. Also, auditors’ industry expertise negatively moderates the relationship between information redundancy of financial reports and auditor behaviors, that is, information redundancy in financial reports increases audit fees and decreases audit quality only in the sub-sample of auditors with non-industry expertise. Further tests also show that financial reporting information redundancy has a heterogeneous effect on audit fees and audit quality in the cross-listing and state owned sub-samples. This paper enriches the research on the effects of financial report information redundancy on auditing and provides a new research perspective for better understanding of auditor behaviors.

关 键 词：财务报告 信息冗余 审计收费 审计质量 行业专长 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]