企业社会责任报告语调与审计收费  

The Tone of Corporate Social Responsibility Report and Audit Fees

作　　者：刘建秋 龙宇洪 尹广英 LIU Jian-qiu;LONG Yu-hong;YIN Guang-ying(School of Accounting,Hunan University of Technology and Business,Changsha 410205,China)

机构地区：[1]湖南工商大学会计学院,长沙410205

出　　处：《云南财经大学学报》2022年第6期92-110,共19页Journal of Yunnan University of Finance and Economics

基　　金：湖南省教育厅重点项目“投资者实地调研的公司治理效应研究”(20A126);湖南省研究生科研创新项目“企业社会责任报告语调管理的动机、市场效应与治理研究”(CX20211104)。

摘　　要：运用计算机文本分析方法提取2009-2018年中国上市公司企业社会责任报告的文本语调信息,检验企业社会责任报告语调对审计定价决策的影响及作用机制。研究发现,传达乐观信息的企业社会责任报告正面语调与较低的审计费用有关,并且在国有企业中和报告强制披露时上述关系更加显著,这表明企业社会责任报告语调成为审计师在审计风险评估决策时的考虑因素。机制检验表明,企业社会责任报告积极语调可以通过减少企业风险,降低审计师的重大错报风险评估水平,进而降低审计费用。研究结果表明,审计师可以通过系统考虑公司定性披露的语言属性来提高其审计风险评估实践。This paper extracts the textual tone information of corporate social responsibility reports of listed companies in China from 2009 to 2018 by using computerized text analysis and examines the influence of the tone of corporate social responsibility report on audit pricing decisions and the mechanism. It is found that positive tone of corporate social responsibility report conveying optimistic information is associated with lower audit fees, and the above relationship is more significant in state-owned enterprises and when the report is mandatorily disclosed, indicating that the tone of corporate social responsibility report has become a factor for auditors to consider when making audit risk assessment decisions. Mechanism test suggests that positive tone of corporate social responsibility report can reduce the auditor’s level of risk assessment of material misstatement by reducing corporate risk, which in turn reduces audit fees. The findings of this paper suggest that auditors can improve their audit risk assessment practices by systematically considering the linguistic attributes of a company’s qualitative disclosures.

关 键 词：企业社会责任报告语调 审计费用 重大错报风险评估 审计风险 

分 类 号：F270[经济管理—企业管理]