关键审计事项披露对管理层非正常在职消费的抑制效应  

The Inhibitory Effect of Key Audit Matters Disclosure on Abnormal Perks of Management

作　　者：王西子 温日光 姜虹 Wang Xizi;Wen Riguang;Jiang Hong

机构地区：[1]对外经济贸易大学国际商学院,100029 [2]汕头大学商学院,515063 [3]南方科技大学商学院,518055

出　　处：《审计研究》2024年第4期113-125,共13页Auditing Research

基　　金：对外经济贸易大学中央高校基本科研业务费专项资金(项目批准号:21QD01);广东省哲学社会科学规划项目(项目批准号:GD20XYJ39)的资助。

摘　　要：本文研究了关键审计事项披露对管理层非正常在职消费的影响。研究发现,公司上一年度审计报告中披露的关键审计事项越多,管理层本年度的非正常在职消费越少,说明关键审计事项的披露可以抑制管理层非正常在职消费。进一步研究发现,这一抑制效应在关键审计事项文本可读性较高、文本相似度较低的公司中更为明显;另外,这种效应在“十大”会计师事务所审计以及客户重要性较低的公司中更加突出;此外,本文还发现关键审计事项披露对管理层非正常在职消费的抑制效应,在没有分析师跟踪和监事会规模更小的公司中尤为显著。最后,本文发现上一年度关键审计事项的披露导致管理层非正常在职消费降低后,被审计单位当年度的盈余质量得到了提高。This paper examines the impact of disclosure of key audit matters on the abnormal perks of management.Research has found that the more key audit matters disclosed in a company's previous year audit report,the less abnormal perks in the current year,indicating that disclosure of key audit matters can suppress abnormal perks of management.Further researches has found that the inhibitory effect is more pronounced in companies with higher text readability and lower text similarity of key audit matters.In addition,this effect is more prominent in the audits of the top ten accounting firms and companies with lower customer importance.In addition,this paper found that the inhibitory effect of disclosure of key audit matters on abnormal perks is particularly significant in companies without analyst tracking and smaller supervisory board.Finally,this article found that the disclosure of key audit matters in the previous year led to a decrease in abnormal perks,resulting in an improvement in the earnings quality of companies in the current year.

关 键 词：关键审计事项 在职消费 代理问题 

分 类 号：F239.4[经济管理—会计学] F272.91[经济管理—国民经济]