MD&A文本相似性会影响审计风格吗?  

Does MD&A Information Similarity Affect Audit Style?

作　　者：阳震青[1] 占焱芳 YANG Zhenqing;ZHAN Yanfang(School of Economics and Management,Guangxi Normal University,Guilin 541004,China)

机构地区：[1]广西师范大学经济管理学院,广西桂林541004

出　　处：《南京审计大学学报》2024年第5期26-36,共11页Journal of Nanjing Audit University

基　　金：广西哲学社会科学规划研究课题阶段性研究成果(22BGL011)。

摘　　要：“管理层讨论与分析”(MD&A)信息披露通常会受到管理层的影响,并带来相应的披露后果。以2014—2021年上市公司为研究样本,以审计师向客户发表非标准审计意见的准确度来衡量审计风格,实证检验MD&A文本相似性对审计风格的影响。研究发现:MD&A文本相似性越高,审计风格越激进;分析师跟踪、信息披露质量和媒体关注度削弱了MD&A文本相似性与审计风格之间的正相关关系。影响机制研究发现:MD&A文本相似性越高,审计师投入的审计资源会越少,要求的收费水平就会降低,使得审计风格更加激进。异质性分析发现:MD&A文本语调更为积极的一组,MD&A文本相似性与审计风格之间的关系不显著,语调消极的一组二者之间仍存在显著的正相关关系,而MD&A文本可读性程度的高低不影响MD&A文本相似性和审计风格之间的关系。上述研究结论对监管机构落实审计师责任、审计师作出审计判断和投资者进行投资决策等具有一定的参考意义。MD&A information disclosure is usually influenced by management and has corresponding disclosure consequences.The effect of MD&A information similarity on auditing style is empirically examined by taking listed companies from 2014 to 2021 as the research object and measuring auditing style by the accuracy of auditor s non-standard audit opinions to clients.It is found that the higher the MD&A information similarity,the more aggressive the auditing style;analyst tracking,disclosure quality and media attention weaken the positive correlation between MD&A information similarity and auditing style.Through the influence mechanism study,it is found that the higher the MD&A information similarity,the less auditor have to invest in auditing resources,the lower the level of fees required,making the auditing style more aggressive.Heterogeneity analysis reveals that the relationship between MD&A information similarity and auditing style is not significant for the group with a more positive tone of the MD&A text,and there is still a significant positive correlation between the two for the group with a negative tone of the text,whereas the degree of readability of the MD&A text does not affect the relationship between MD&A information similarity and auditing style.The conclusions of the above study are of some reference significance for regulators to implement auditors responsibilities,for auditors to make audit judgments and for investors to make investment decisions.

关 键 词：MD&A 文本相似性 审计风格 审计意见 审计费用 分析师跟踪 信息披露 媒体关注度 

分 类 号：F239[经济管理—会计学]