摘要
本文通过手工搜集中国A股制造业上市公司2013-2018年强制披露的收入相关的非财务信息数据,构建财务和非财务信息非对称性衡量公司舞弊风险的模型,探究审计师应对公司财务和非财务信息非对称性相关的舞弊风险的系统化策略。研究发现,财务指标和相关非财务指标的增长率差异越大,审计师会认为舞弊风险越高,因此会通过收取更高的审计费用、配备更具行业专长的审计团队的策略或采取事务所变更来应对舞弊风险。借鉴Krishnan等(2013)风险应对顺序分析发现,审计师应对舞弊风险的策略选择是有优先次序的,即:当财务和非财务信息非对称性预示的舞弊风险在审计师可承受范围内时,审计师会优先选择提高审计费用和配置更具行业专长审计团队的策略进行风险承担;而当此种非对称性预示的舞弊风险超过审计师可承受范围时,审计师与公司的审计聘用关系越不稳定,审计师会通过事务所变更进行风险规避。通过财务和非财务信息非对称性影响定价策略、配置团队策略和审计契约策略的机制检验,证实了审计师会对舞弊风险应对进行理性的策略选择。
Using the mandatory disclosure of non-financial information by listed companies in the A-share manufacturing industry from 2013 to 2018,this paper explores auditors’response to fraud risks related to inconsistencies of financial and non-financial measures.We find that the greater the inconsistencies in growth rates between financial metrics and related non-financial metrics,the auditors would perceive a higher fraud risk and therefore charge higher audit fees,deploy more industry-specialized audit teams,or auditor change.Further research finds that auditors respond strategically to the inconsistencies of financial and non-financial measures.When the fraud risk predicted by inconsistencies is within an acceptable level,auditors will adjust audit pricing decisions and audit team configuration decisions;when inconsistencies predict more fraud risks than acceptable level,auditors will employ auditor change.The mechanism test confirms that auditors make rational strategic choices for fraud risk response.
作者
蔡利
张翼凌
Cai Li;Zhang Yiling
出处
《会计研究》
CSSCI
北大核心
2022年第6期178-192,共15页
Accounting Research
基金
教育部人文社会科学研究项目(20YJC790003)
西南财经大学中央高校基本科研业务费项目(JBK2202036)的阶段性成果
关键词
财务和非财务信息非对称性
舞弊风险
风险应对行为
行为顺序分析
Inconsistencies between Financial and Nonfinancial Measures
Fraud Risk
Risk Response Behavior
Pecking Order Analysis of Auditor Response
