上市公司年报文本信息语调影响审计意见吗?

Does the Tone of Annual Reports Affect Audit Opinions?

本文以信息心理学的框架效应理论为基础,考察了年报文本信息语调对审计意见的影响。研究发现:上市公司年报文本信息净语调越积极,越能够发挥信息心理学的框架效应机制,降低被出具非标准审计意见的概率,同时,公司良好的内部控制、较高的审计师行业专长能够弱化上述关系强度。通过机制检验发现,年报文本净语调通过影响审计师对公司未来业绩预期和审计师时间投入来影响审计意见的出具。进一步研究发现,年报文本存在语调操纵的情况下,仍然具有心理框架效应,依然显著降低了非标准审计意见的出具概率。上述结论为监管部门重视年报文本信息传递的情感倾向和审计师关注年报文本信息情感背后的执业风险提供了重要参考。

This paper examines the impact of the net tone of the annual report text on the issuance of audit opinions,we found that the more positive the tone of the annual report is,the lower probability of non-standard audit opinion Meanwhile,the company’s good internal control and high auditor industry expertise can weaken the relationship.Further research shows that annual report tone manipulation still reduced the probability of non-standard audit opinions.This study provides an important reference for regulators and auditors to pay attention to the economic consequences of annual report text information.