审计失败的溢出效应研究:基于关键审计事项披露视角  

Research on spillover effects of audit failures:Based on the perspective of disclosure of key audit matters

作　　者：邱保印 王艺静 王孜 QIU Baoyin;WANG Yijing;WANG Zi(Hangzhou Dianzi University,Hangzhou 310018;Shanghai University of Finance and Economics,Shanghai 200433)

机构地区：[1]杭州电子科技大学,浙江杭州310018 [2]上海财经大学,上海200433

出　　处：《财贸研究》2025年第2期92-110,共19页Finance and Trade Research

基　　金：国家社会科学基金一般项目“新发展阶段地方国有资本异地布局的监管创新及其效率研究”(24BJY203)。

摘　　要：关键审计事项作为审计报告的增量信息,是提高审计质量的重要手段。运用文本分析方法提取2017—2022年沪深A股上市公司关键审计事项的特征信息,手工整理被证监会行政处罚的会计师事务所信息,基于关键审计事项披露视角考察审计失败的溢出效应。研究发现,事务所因审计失败而遭受证监会处罚后,在审计其他客户时会进行更加充分的关键审计事项披露,该结论在经过一系列稳健性测试后依旧成立。作用机制检验结果表明,审计失败促使事务所增加审计投入、提高项目组审计能力以保障审计过程质量,进而提升了关键审计事项披露的数量、详细程度及可读性。进一步分析显示,证监会处罚频次的提高和力度的加大,以及新《证券法》的实施,均能够强化审计失败对关键审计事项充分披露的积极影响,并最终显著提升审计质量。The Key Audit Matters(KAMs),as incremental information in audit reports,serve as an important means to improve audit quality.Applying text analysis methods,this study extracts characteristic information of KAMs disclosed by A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2017 to 2022.It manually organizes data on accounting firms penalized by the China Securities Regulatory Commission(CSRC),and examines the spillover effects of audit failures from the perspective of KAMs disclosure.The research finds that after an accounting firm is penalized by the CSRC due to audit failure,it tends to disclose more comprehensive KAMs when auditing other clients.This conclusion remains robust after a series of robustness tests.Mechanism tests suggest that audit failures compel accounting firms to increase audit investment and improve the audit team’s capabilities to ensure the quality of the audit process,which in turn enhances the quantity,detail,and readability of KAM disclosures.Further analysis indicates that an increase in the frequency and severity of CSRC penalties,as well as the implementation of the new Securities Law,can strengthen the positive impact of audit failures on the adequate disclosure of KAMs,ultimately leading to a significant improvement in audit quality.

关 键 词：审计失败 溢出效应 关键审计事项 证监会处罚 

分 类 号：F239.4[经济管理—会计学]