非审计服务与审计师的“语调操纵”——基于文本分析的经验证据

Non-audit Services and Intonation Manipulation by CPAs--Empirical evidence based on text analysis

关键审计事项准则出台后,审计师的“语调操纵”行为及后果备受关注。研究发现:审计师提供非审计服务后,会加强“自利动机”,粉饰关键审计事项语调,使之趋于积极;这种“语调操纵”实质上掩藏了公司经营存在的问题,会在非审计服务降低审计质量的基础上,进一步降低审计质量。异质性检验与进一步研究表明:相较于阐述问题的描述段,审计师更倾向于用描述措施的应对段进行“语调操纵”;并且,关键审计事项的信息质量与审计师的执业能力都会影响“语调操纵”行为及后果。本文拓展了文本语调在审计领域的研究,对审计准则的制定完善与审计师的执业监管等,都具有一定的重要启示。

The intonation manipulation by CPAs has drawn great attention since the introduction of the standard on key audit matters.This research finds that CPAs’provision of non-audit services can increase the self interested motivation,leading to intonation manipulation that mitigates the tone of key audit matters and makes key audit matters more positive,which essentially conceals the problems in business of the audited company,and reduces audit quality.Heterogeneity and further research indicate that for intonation manipulation,CPAs tend to use response sections which state measures rather than description sections that explain problems.Moreover,the information quality of key audit matters and the professional ability of CPAs both affect the activities and consequences of intonation manipulation.This article extends the research of intonation manipulation in auditing,and makes important implications for the improvement of audit standards and the supervision of CPAs.