审计师能识别分析师预测传递的风险信号吗——基于关键审计事项语调的文本分析

当代财经 ›› 2021, Vol. 0 ›› Issue (1): 137-148.

• 现代会计 • 上一篇

审计师能识别分析师预测传递的风险信号吗——基于关键审计事项语调的文本分析

廖义刚, 杨雨馨

江西财经大学会计发展研究中心/会计学院,江西南昌 330013

收稿日期:2020-09-22 出版日期:2021-01-15 发布日期:2021-01-19
通讯作者: 杨雨馨,江西财经大学博士研究生,主要从事会计与审计理论研究,联系方式1157749768@qq.com。
作者简介:廖义刚,江西财经大学教授,博士生导师,博士,主要从事会计与审计理论研究。
基金资助:
国家自然科学基金项目“社会网络关系与审计行为：基于审计师与客户高管双边视角的研究”(71762015); 江西省教育厅研究生创新项目“关键审计事项文本特征影响机制研究”(YC2020-B103)

Can Auditors Identify the Risk Signals Delivered in Analysts’ Forecast：A Textual Analysis Based on the Tone of Key Audit Matters

LIAO Yi-gang, YANG Yu-xin

Jiangxi University of Finance and Economics, Nanchang 330013, China

Received:2020-09-22 Online:2021-01-15 Published:2021-01-19

摘要/Abstract

摘要： 以2017—2018年我国A股上市公司为样本,研究了由分析师盈利预测与审计师收益预期之间的差距所衍生的分析师预测风险信号对关键审计事项语调的影响。研究发现：分析师预测风险越高,关键审计事项语调越消极;媒体监督对二者的负相关关系具有正向调节作用,分析师的预测质量对二者的负相关关系具有负向调节作用。进一步的机制研究发现：分析师预测风险是通过揭示盈余管理风险进而影响关键审计师事项语调的。

关键词: 分析师预测风险, 关键审计事项语调, 内容分析法

Abstract: Taking China’s A-share listed companies from 2017 to 2018 as the samples, this paper studies the impact of risk signals forecast by analysts on the tone of key audit matters, which derives from the gap between analysts’ earnings forecast and auditors’ earnings expectations. The findings show that the higher the analysts’ forecast risks are, the more negative the tone of key audit matters will be. Media supervision has a positive moderating effect on the negative correlation between the two; while the quality of analysts’ forecasts has a negative moderating effect on the negative correlation between the two. The result of further mechanism study indicates that it is by revealing the earnings management risks that the analysts’ forecast risks will affect the tone of key audit matters.

Key words: risks forecast by analysts, tone of key audit matters, content analysis method

中图分类号:

F239.1

廖义刚, 杨雨馨. 审计师能识别分析师预测传递的风险信号吗——基于关键审计事项语调的文本分析[J]. 当代财经, 2021, 0(1): 137-148.

LIAO Yi-gang, YANG Yu-xin. Can Auditors Identify the Risk Signals Delivered in Analysts’ Forecast：A Textual Analysis Based on the Tone of Key Audit Matters[J]. Contemporary Finance & Economics, 2021, 0(1): 137-148.

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审计师能识别分析师预测传递的风险信号吗——基于关键审计事项语调的文本分析

Can Auditors Identify the Risk Signals Delivered in Analysts’ Forecast：A Textual Analysis Based on the Tone of Key Audit Matters

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