商业风险审计中审计师对商业风险的敏感性

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE Journal of Accounting and Public Policy Pub Date : 2023-11-01 DOI:10.1016/j.jaccpubpol.2023.107113

Huihui Shen , Liansheng Wu , Jason Zezhong Xiao

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引用次数: 0

摘要

本研究使用中国数据和差异中之差设计来探讨采用商业风险审计(BRA)对审计师商业风险敏感性的影响。研究发现，非国有企业采用BRA对经营风险与审计时数之间的关系具有递增的正向影响，而国有企业采用BRA对经营风险与审计时数之间的关系没有正向影响。这一结果表明，BRA增加了审计人员对非国有企业经营风险的敏感性。当客户公司的业务较为复杂，或者审计公司是非十大国内审计公司时，这种影响更为明显。进一步测试的结果表明，由于采用BRA而增加的审计时间导致非国有企业的审计质量得到改善，而国有企业则没有。此外，采用BRA对非国有企业的经营风险与审计费用之间的关系也有递增的正向影响，而对国有企业则没有。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Auditors’ sensitivity to business risk under business risk auditing

This study uses Chinese data and a difference-in-differences design to investigate the effect of the adoption of business risk auditing (BRA) on auditors’ sensitivity to business risk. We find that BRA adoption has an incremental positive effect on the relationship between business risk and audit hours in non-state-owned enterprises (NSOEs) but not in state-owned enterprises (SOEs). This result suggests that BRA increases auditors’ sensitivity to business risk in NSOEs. This effect is more pronounced when a client firm has a more complex business or the auditor is a non-Big10 domestic audit firm. The results of further tests show that an increase in audit hours due to BRA adoption results in an improvement in audit quality in NSOEs but not in SOEs. In addition, BRA adoption also has an incremental positive effect on the relationship between business risk and audit fees in NSOEs but not in SOEs.

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.