签字会计师任期对关键审计事项文本相似度的影响研究

摘要/Abstract

摘要： 以2017—2022年中国A股上市公司为样本，考察了上市公司审计报告签字会计师任期对关键审计事项文本相似度的影响。研究发现，签字会计师在同一上市公司连续签署审计报告时间越长，关键审计事项段的文本相似度越高，关键审计事项提供的增量信息越少，且审计客户重要性程度进一步强化关键审计事项的文本相似度，从而导致审计报告再次被同质化。进一步分析发现，在分组检验中，签字会计师任期对治理薄弱的公司关键审计事项文本相似度的影响更为显著。本研究结论拓展了关键审计事项披露影响因素的研究，为进一步完善上市公司信息披露、改进签字会计师轮换制度和优化关键审计事项披露提供了经验参考。

关键词: 签字会计师任期, 关键审计事项, 关键审计事项文本相似度, 客户重要性程度

Abstract: Taking China’s A-share listed companies from 2017 to 2022 as a sample, this paper examines the impact of the tenure of the accountants who signed the audit reports of listed companies on the similarity of the texts of key audit matters. The results show that the longer an accountant acts as the audit report signatory in the same listed company, the more similar texts he may work out in relation to key audit items, and the less incremental information on key audit items he may provide. In addition, this impact is positively strengthened by the importance of the client, which leads to the audit report being homogenized again. Further analysis shows that the length of tenure of the signing accountants has a more significant impact on the similarity of the disclosure texts of key audit matters in the sample with weak corporate governance. The conclusions of this study expand the research on the influencing factors of the disclosure of key audit matters, and provide an empirical reference for further improving the information disclosure of listed companies, improving the rotation system of signing accountants, and optimizing the disclosure of key audit matters.

Key words: tenure of signing accountants, key audit matters, key audit matters text similarity, client importance

鲁清仿, 邵彦彦. 签字会计师任期对关键审计事项文本相似度的影响研究[J]. 管理评论, 2025, 37(9): 198-207.

Lu Qingfang, Shao Yanyan. Research on the Impact of the Tenure Length of Signing Accountants on the Text Similarity of Key Audit Matters[J]. Management Review, 2025, 37(9): 198-207.

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