关键审计事项具有持续信息增量吗？——基于93家A+H股上市公司的分析

Can Key Audit Matters Supply Consistent Information? Analysis of 93 listed Companies with A+H Shares

基于93家A+H股上市公司2016年和2017年在审计报告中披露的关键审计事项,运用基于余弦算法的文本相似度计算工具,探讨我国A+H股上市公司所披露的关键审计事项是否具有持续信息增量以及影响信息增量的因素。研究发现:我国A+H股上市公司披露的关键审计事项在前后年度间具有较强的同质性,持续信息增量较少;与未更换事务所的上市公司相比,更换事务所的上市公司披露的关键审计事项具有更高的信息增量;不同行业的上市公司更换事务所后,关键审计事项信息增量提高的程度不同。

Based on data of A+H dual-listed companies disclosing key audit matters in audit report in 2016 and 2017,this paper investigates whether the key audit matters supply consistent information and what factors affect the similarity by using text similarity calculation tool based on cosine algorithm.The research finds that the key audit matters disclosed in 2016 and 2017 have high text similarity,they cannot supply consistent information for now.Compared with the listed companies that have not changed auditor,the companies that have changed auditor have higher incremental information.When listed companies in different industries change their auditors,the information increment of key audit matters will increase to different degrees.