审计师变更的“新视角”效应——基于关键审计事项披露的文本证据  

“Fresh Look”Effects in the Auditor Switch——Textual evidence from the disclosure of critical auditor matters

作　　者：胡国强 邳宇晨 孙文祥 Hu Guoqiang;Pi Yuchen;Sun Wenxiang

机构地区：[1]天津财经大学会计学院、审计与控制研究中心,300222

出　　处：《审计研究》2024年第1期41-52,共12页Auditing Research

基　　金：教育部人文社会科学研究项目(项目批准号:20YJA790023);国家社会科学基金一般项目(项目批准号:23BJY110);天津财经大学青苗计划(杰出)人才的资助。

摘　　要：审计师变更能否给当期财务报表审计带来“新视角”进而改善审计质量一直是审计理论实证研究的难点。基于关键审计事项(CAM)披露的文本信息,本文实证考察了审计师变更的“新视角”效应。研究发现,审计师变更显著降低了公司本期CAM与上期的纵向文本相似度。相比重新上任,完全履新的审计师变更降低程度更大;“换师换所”和“换师不换所”均具有降低作用,但前者影响更大;相比只变更项目合伙人或经理,两者同时变更的降低作用最大;而且,降低作用主要集中于行业专长审计师。最后发现,变更公司CAM纵向相似度越低,审计投入越多、审计质量越高、信息有用性越强。研究拓展了审计师变更和CAM披露文献,为审计师轮换制度与新版审计报告准则实施提供了经验参考。Based on the textual information of critical audit matter(CAM)disclosure in the audit reporting,our study examines the'fresh look'effect in auditor switch.This paper finds that the vertical textual similarity(VTS)of CAM significantly lowers for companies with auditor switch than others.Moreover,the VTS of CAM decreases even more when the auditor switch is with new appointment than that with reappointment.Both'changing auditors and accounting firm'and'changing auditors but retaining accounting firms'can significantly decrease the VTS of CAM,but the former causes a greater effect.Audit partner and manager switch simultaneously have a greater effect on the VTS of CAM than when only one of them is switched.Also,the effect of auditor switch is predominated in auditors with industry expertise.Finally,we find that when there is an auditor switch,the lower VTS of CAM results in more audit inputs,higher audit quality and information usefulness.Overall,our results suggest that auditor switch can bring a'fresh look'to the audit of financial statements.Our study contributes to the literature of auditor rotation and CAM disclosure,providing empirical support and reference for auditor rotation system and its supervision.

关 键 词：审计师变更 新版审计报告 关键审计事项 文本相似度 “新视角”效应 

分 类 号：F239.4[经济管理—会计学]