企业诚信文化影响关键审计事项披露吗?  

Does Corporate Integrity Culture Influence Disclosures of Critical Audit Matters?

作　　者：高翀 胡凯旋 陈文瑞 GAO Chong;HU Kaixuan;CHEN Wenrui(School of Accounting,Shanghai University of International Business and Economics,Shanghai 201620,China;Business School,China University of Political Science and Law,Beijing 100088,China;School of Accounting,Guangdong University of Foreign Studies,Guangzhou,Guangdong 510000,China)

机构地区：[1]上海对外经贸大学会计学院,上海201620 [2]中国政法大学商学院,北京100088 [3]广东外语外贸大学会计学院,广东广州510000

出　　处：《北京工商大学学报（社会科学版）》2024年第5期95-108,共14页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家自然科学基金项目“资本市场政府职能转变的经济后果:基于中国并购监管转型的研究”(72202132);广东省哲学社会科学规划青年项目“战略联盟促进广东省企业高质量发展的路径及效果研究”(GD23YGL18)。

摘　　要：诚信是企业经营之本,诚信文化对控制企业风险、增强资本市场信任至关重要。基于2016—2021年中国A股上市公司数据,分析了企业诚信文化对关键审计事项披露的影响及作用机制。研究发现,企业诚信文化会减少关键审计事项披露,且通过降低企业经营风险、企业财务风险和审计师法律风险减少了关键审计事项披露。异质性分析结果表明,当企业关系型交易多和机构投资者参与度高时,企业诚信文化对关键审计事项披露的抑制作用显著。进一步分析发现,具有诚信文化的企业,审计费用更低、无结论性评价的关键审计事项更少、关键审计事项披露的同行业相似度及语调积极性更低。因此,企业应建立诚信经营的长效机制,提升文化软实力,实现企业高质量发展;审计师应关注企业文化特性,提高审计效率和质量;政府应鼓励企业加强诚信文化建设,促进资本市场健康发展。Integrity is the foundation of business operations.Cultivating an integrity culture is essential for managing risk and increasing trust in the capital market.This paper examines the impact of corporate integrity culture on disclosures of critical audit matters(CAMs)and its mechanisms based on the data of China's A-share listed companies from 2016 to 2021.The study finds that a corporate integrity culture can reduce disclosures of CAMs and this effect is achieved by lowering the corporate operational risk,financial risk,and litigation risk of auditors.Heterogeneity analysis suggests that corporate integrity culture is more negatively correlated with disclosures of CAMs when companies are engaged in more relationship transactions and held by more institutional investors.Furthermore,a strong corporate integrity culture can lead to lower audit fees,fewer disclosures of CAMs with inconclusive evaluations,reduced similarity with industry peers,and positive tones in disclosures of CAMs.Therefore,companies should establish a long-term mechanism for operating with integrity,enhance their cultural soft power,and achieve high-quality corporate development.Auditors should consider corporate cultural characteristics to improve audit efficiency and quality.Additionally,the government should incentivize companies to fortify their integrity culture and promote the healthy development of the capital market.

关 键 词：企业诚信文化 关键审计事项 信息披露 文本相似度 语调积极性 

分 类 号：F239[经济管理—会计学] G05[经济管理—国民经济]