基于审计报告变革的关键审计事项披露影响因素研究

Empirical Research on Factors Impacting Disclosure of Key Audit Matters from Perspective of Reform of Audit Reports

本文从会计师事务所特征、注册会计师个人特征、公司特征三个角度对关键审计事项披露的影响因素展开实证研究。实证结果发现,事务所行业专长与关键审计事项披露数量正相关;注册会计师为女性时,关键审计事项更易于被披露;注册会计师执业经验与关键审计事项披露数量负相关;被审单位的盈利能力、成长能力、现金流与关键审计事项披露数量负相关;企业的偿债能力与关键审计事项披露数量正相关。其中,注册会计师性别、被审计单位的偿债能力与关键审计事项显著相关。

From the perspective of characteristics of accounting firms, individual CPAs and the audited companies respectively, this article conducts an empirical research on the factors impacting the disclosure of key audit matters. It shows that the industry expertise of accounting firms is positively correlated to the number of key audit matters disclosed; female CPAs are more likely to disclose key audit matters; the practice experience of individual CPAs is negatively correlated to the number of key audit matters disclosed; the profitability, growth and cash flows of the audited companies are negatively correlated to the number of key audit matters disclosed; and the solvency of the audited companies is positively correlated to the number of key audit matters disclosed. Among these factors, the gender of individual CPAs and the solvency of the audited companies are significantly correlated to key audit matters.