关键审计事项披露决策中的锚定效应会影响审计质量吗?  

Will the Anchoring Effect of the Disclosure Decision in the Key Audit Matters Affect the Audit Quality?

作　　者：姚宏[1] 孙晓杰 王慧慧[1] YAO Hong;SUN Xiaojie;WANG Huihui(School of Economics and Management,Dalian University of Technology,Dalian 116024,China)

机构地区：[1]大连理工大学经济管理学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2023年第6期64-76,共13页Journal of Dalian University of Technology(Social Sciences)

基　　金：国家社会科学基金后期资助暨优秀博士论文项目“关键审计事项与审计质量研究”(21FJYB019)。

摘　　要：自上市公司披露关键审计事项以来,模板化特征逐渐显露,资本市场的审计质量是否还会借此得以提高,如何透视会计师事务所与上市公司管理层的审计披露决策。以2017~2020年沪深A股上市公司为研究对象,分析了关键审计事项与审计质量的关系,并考察了锚定效应对二者关系的影响。实证结果表明,关键审计事项仅会抑制上市公司的正向盈余管理,从而提高审计质量,而对负向盈余管理的影响不显著;相较于低锚定偏差样本组,高锚定偏差样本组中的关键审计事项对审计质量的提升效果更为显著,但围绕“锚”值的“过度充分调整”则会削弱这一影响;同时,相比于中部和西部地区、会计师事务所未变更的样本组,在东部地区、会计师事务所变更的样本组中,锚定效应的作用效果更加明显。In 2017,in accordance with the Ministry of Finance's Auditing Standards Order No.1504,the Chinese A-share listed firms began to increase the disclosure of key audit matters in their audit reports.However,since the disclosure of key audit matters by Chinese A-share listed firms,template features have gradually emerged.Has the audit quality of the capital market been fundamentally improved?How to understand the audit disclosure decision of the accounting firm and the management of the listed firm?This paper chooses 2017-2020 Chinese A-share listed firms to analyze the relationship between key audit matters and audit quality,and examines the impact of anchoring effects on the relationship between them.The empirical results show that key audit matters can only inhibit the positive earnings management of listed firm,thereby improving audit quality,but have no significant impact on negative earnings management.The key audit matters in the high anchoring bias sample group are more effective in improving audit quality than in the low anchoring bias sample group,but the“over-sufficient adjustment”around the"anchor"value will weaken this influence;At the same time,compared with the sample group of the unchanged accounting firms in the central and western regions,the anchoring effect was more obvious in the sample group of changed accounting firms in the eastern region.

关 键 词：关键审计事项 审计质量 锚定效应 地区差异 会计师事务所变更 

分 类 号：F239.4[经济管理—会计学]