签字审计师搭档异质性特征与审计意见研究——基于媒体报道利用视角

Research on Signature Auditor Partner's Heterogeneity Characteristics and Audit Opinion Based on Perspective of Media Reports Utilization

媒体报道对审计行为的影响已成为近年的研究热点。既有研究多将两位签字审计师视作一个整体,忽视了二者在媒体报道获取和认知能力方面存在差异的客观实际。基于有限关注理论和高阶梯队理论,探究了签字审计师搭档异质性特征在关注和利用媒体报道中的作用,发现签字审计师搭档异质性特征能够显著弱化正面报道对审计意见的影响,并提高了出具非标准审计意见的可能性。区分签字审计师搭档与客户是否存在亲密关系后发现,具有异质性特征的签字审计师搭档能够显著弱化客户亲密关系对出具非标准审计意见的影响,非标准审计意见被出具的概率得以提高。因此,审计项目组、会计师事务所和监管部门应当充分考虑签字审计师搭档的职位和专业背景等异质性特征,合理配置审计师资源,形成更符合审计执业需求的人力资本结构。

The impact of media reports on audit behavior has become a research hotspot in recent years. Most of the current researches regard the two signature auditor partners as a whole,neglecting the objective reality of the differences between media reports acquisition and cognitive ability. Based on Limited Attention Theory and Upper Echelons Theory,we probe into the role of signature auditor partner’s heterogeneity characteristics in media reports concern and utilization. It finds that signature auditor partner’s heterogeneity characteristics can significantly weaken the impact of positive reports on audit opinion,and increase the possibility to issue non-standard audit opinions. Distinguishing the intimate relationship between signature auditor partner and their customers,we find out that signature auditor partner with heterogeneity characteristics can significantly weaken the impact of customer intimacy on the issuance of non-standard audit opinions,and increase the probability for signature auditor partner to issue the non-standard audit opinions. Therefore,audit teams,accounting firms and regulatory authorities should consider fully the heterogeneity characteristics of signature auditor partner,such as position and professional background,etc.,in order to rationally allocate auditor resources and form a human capital structure more in line with the needs of auditing practice.