联系我们

论文查询结果	返回搜索

论文编号：	13163
作者编号：	2120202809
上传时间：	2022/6/7 2:30:09
中文题目：	上市公司年报语调与审计质量研究
英文题目：	Research on the Tone of annual report of listed companies and audit quality
指导老师：	张继勋
中文关键字：	年报语调；审计质量；审计师行业专长；事务所品牌；产权性质
英文关键字：	Tone of annual report; audit quality; auditor profession expertise; accounting firm brand; property right nature
中文摘要：	财务报告是上市公司向外界传递信息的重要载体。随着近年来信息环境不确定性增加，越来越多的利益相关者如投资者、分析师、债权人等开始关注企 业年报中的非财务信息。此外，随着大数据环境的不断完善，以及管理学科中的文字技术的运用，文本信息语调如何影响企业信息使用者的决策成为许多学者的研究议题。现有文献多聚焦于企业投资者、分析师、债权人的视角研究了管理层语调的经济后果，而目前关于年报语调与审计师行为的研究还较少。本文研究了上市公司年报语调与审计质量的关系，丰富了年报语调与审计之间关 系的研究。 本文以我国 2007-2020 年 A 股公司为研究对象，研究年度报告语调和审计质量之间的关系，结果发现年报语调积极程度与审计质量呈正相关关系，审计师会认为年报积极的语调是由管理当局操纵的，更有可能会在评估重大错报风险时，倾向于将其评估为高水平，进而增加对审计的投入，选派更有经验和专业素质的的审计师，并维持高度的职业怀疑和警觉谨慎态度，实施更多的审计程序，将审计风险降到可以接受的程度，提高审计质量。在进一步分析中，本文研究了审计师行业专长、事务所品牌、产权性质等对年报语调与审计质量之间正相关性的调节作用。结果发现，审计师行业专长水平较高、事务所品牌较好、国有性质对年报语调与审计质量之间所存在的正相关关系弱化显著。
英文摘要：	Financial Report is an important carrier for listed companies to transmit information to the outside world. With the increasing uncertainty of information environment in recent years, more and more stakeholders such as investors, analysts and creditors begin to pay attention to the non-financial information in annual reports. In addition, with the continuous improvement of big data environment and the use of text technology in management discipline, how text information intonation affects the decision-making of enterprise information users has become a research topic of many scholars. The current literature focuses on the economic consequences of management tone from the perspectives of investors, analysts and creditors, but there is little research on the tone of annual reports and auditor behavior. This paper studies the relationship between the tone of annual report and audit quality, and enriches the research on the relationship between tone of annual report and audit. This paper studies the relationship between the tone of annual report and audit quality of a-share companies from 2007 to 2020, and finds that the positive tone of annual report is positively related to audit quality, the auditor will consider that the positive tone of the annual report is manipulated by management and is more likely to evaluate material misstatement risk at a high level, thereby increasing the investment in the audit, appoint more experienced and professionally qualified auditors, maintain a high degree of professional suspicion and vigilance, implement more audit procedures, reduce audit risks to an acceptable level and improve audit quality. In the further analysis, this paper studies the moderating effect of Auditor's profession specialty, firm brand and property right on the positive correlation between the tone of annual report and audit quality. The results show that the auditor's profession expertise level is high, the firm brand is good, the state-owned nature of the annual report tone and audit quality of the existence of a positive correlation weakened significantly.
查看全文：	预览  下载(下载需要进行登录)