关键审计事项风险信息披露与分析师预测  

Risk Information Disclosure of Key Audit Matters and Analyst′s Forecast

作　　者：黄溶冰[1] 许吉宁 HUANG Rongbing;XU Jining(School of Accounting,Zhejiang Gongshang University,Hangzhou 310018,China)

机构地区：[1]浙江工商大学会计学院,浙江杭州310018

出　　处：《华东经济管理》2024年第12期108-117,共10页East China Economic Management

基　　金：国家社会科学基金项目“‘一带一路’背景下我国会计师事务所走出去的路径、机制与对策研究”(21BGL094);浙江省哲学社会科学课题“推进绿色低碳发展的审计治理研究”(24NDJC03ZD)。

摘　　要：文章以2017—2021年上市公司审计报告为研究对象,通过统计关键审计事项的风险词频探讨风险信息披露对分析师预测的影响。研究发现:关键审计事项风险信息披露降低了分析师的预测偏误和预测分歧度;进一步研究表明,促进公共信息和私有信息的获取以及较高的文本可读性是提高分析师预测质量的主要路径,且有助于修正分析师乐观预测偏差;在内部控制质量、审计质量、机构投资者持股比例、舆论关注度较高的子样本中,关键审计事项风险信息披露对分析师预测质量的改善作用更加明显。研究结论可为完善关键审计事项风险信息披露和传递机制提供实践经验和理论依据。This article uses the audit reports of listed companies from 2017 to 2021 as the research targets,and explores the impact of risk information disclosure on analyst forecast by statistically analyzing the risk word frequency of key audit matters.According to the research findings,the risk disclosure of key audit matters reduces analyst's forecast errors and discrepancies.The further research indicates that enhancing access to public and private information,along with improved text readability,is the main way to enhance the quality of analyst's forecast.This also helps correct analyst's optimistic forecast biases.In sub-samples with higher internal control quality,audit quality,institutional investor shareholding ratios,and public attention,the improvement effect of key audit matters' risk disclosure on analyst's forecast quality is more significant.The research conclusion can provide practical experience and theoretical basis for improving the disclosure and communication mechanisms of key audit matters' risk information.

关 键 词：关键审计事项 风险信息披露 分析师预测 公共信息 私有信息 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济] F239.4