审计师行业专长与或有事项信息披露——基于客户重要性的调节效应研究

Auditor Industry Specialization and Contingency Information Disclosure:A Study on the Moderating Effect of Customer Importance

以企业年报中表内列报的预计负债金额与表外附注中披露的或有事项频数为考察对象,研究审计师行业专长对企业或有事项信息披露的影响以及客户重要性对上述影响的调节效应。在控制自选择等内生性影响后发现,审计师行业专长越高,被其审计的公司表内列报的预计负债金额越大、表外附注中披露的或有事项频数越高;同时,客户越重要,审计师行业专长对企业或有事项信息披露的促进作用越强。按客户重要性分组的检验结果表明,审计师行业专长对表外或有事项信息披露的促进作用仅存在于中型和大型客户中。

Using data of A-share listed companies for the period of 2007—2016,this paper empirically examines the effect of auditor industry specialization on the amount of contingent liabilities and the frequency of contingency information disclosed out of the table,and the adjustment effect of customer importance on the above effects. After controlling the endogenous effects such as self-selection,we find firstly that the amount of contingent information listed in the balance sheet is greater and the frequency of contingent information disclosed out of table is higher when the firms is audited by auditors with higher industry specialization. Further studies show that positive relationship between auditor industry specialization and contingency information disclosure is enhanced in more important customers.