摘要
审计委员会的风险意识可能对其履行监督审计师的职责具有重要影响。本文发现审计委员会成员因传统观念所产生的非理性的风险意识会提高审计师做出的审计调整幅度。异质性分析显示,这一效应在非“十大”会计师事务所审计、分析师跟踪较少、已有风险迹象的上市公司中更为突出以及主要存在于忙碌程度较低或不持股的审计委员会成员中。此外,研究发现,该类风险意识在不显著影响审计前盈余质量的同时能够有效提升审计后盈余质量,并显著提高了审计师出具非标准审计意见的概率。总体而言,上述发现表明,源自传统观念的非理性的风险意识有助于强化审计委员会对审计师的监督效能。本文为审计委员会风险意识的经济后果提供了大样本实证证据,拓宽了我们对非理性因素影响审计委员会决策的理解。
The risk awareness of the audit committee may significantly influence its ability to oversee auditors.This study finds that the irrational risk awareness arising from traditional beliefs among audit committee members increases the magnitude of audit adjustments made by auditors.Heterogeneity analysis reveals this effect is more pronounced in companies audited by non-Big Ten accounting firms,those with fewer analyst followings,and those with pre-existing risk indicators.Additionally,it is primarily observed among audit committee members with lower workloads or those who do not hold shares.Furthermore,the study reveals that such risk awareness does not significantly affect pre-audit earnings quality but effectively enhances post-audit earnings quality,while significantly increasing the likelihood of auditors issuing modified audit opinions.Overall,these findings suggest that irrational risk awareness rooted in traditional beliefs helps strengthen the audit committee's effectiveness in overseeing auditors.This study provides large-sample empirical evidence on the economic consequences of audit committee's risk awareness and broadens our understanding of how irrational factors influence audit committee's decision-making.
作者
邢秋航
吴联生
温日光
Xing Qiuhang;Wu Liansheng;Wen Riguang
出处
《审计研究》
北大核心
2026年第1期117-130,共14页
Auditing Research
基金
对外经济贸易大学中央高校基本科研业务费专项资金(项目批准号:24QD06)
教育部人文社会科学研究一般项目(项目批准号:24YJA630098)
广州商学院科研启动经费项目(项目批准号:2025KYQD41)的资助。
关键词
非理性因素
风险意识
审计委员会
审计调整
irrational factors
risk awareness
audit committee
audit adjustment
