签字审计师自恋会影响关键审计事项披露的信息含量吗？

摘要/Abstract

摘要： 关键审计事项(CAM)的信息含量问题是颇受审计学界关注的前沿性问题。本文以2017—2021年沪深A股上市公司为研究样本，运用机器学习领域的自然语言处理技术，实证考察了签字审计师自恋与关键审计事项披露信息含量的关系。研究发现：自恋型审计师可以有效提高关键审计事项披露的信息含量，且主要是项目审计师自恋并非复核审计师自恋有助于提高信息含量。该现象在减值类事项以及存在审计费用溢价时更明显。此外，项目审计师自恋有利于关键审计事项提供更多的持续性增量信息，且信息含量的增加会增加文本的理解难度。上述结论在经过剔除第三位审计师的影响等稳健性检验以后依然成立。研究结论不仅从审计师心理特征的视角丰富了关键审计事项信息含量的相关研究，同时为事务所制定业务发展战略、监管者进一步规范审计报告定性内容披露提供了参考。

关键词: 关键审计事项, 信息含量, 审计师自恋, 文本相似度

Abstract: The issue of information content of critical audit matters (CAM) is a cutting-edge issue that has received considerable attention from the auditing community. Using Shanghai and Shenzhen A-share listed companies from 2017 to 2021 as the research sample, this paper empirically investigates the relationship between signed auditor narcissism and information content of key audit matters by applying natural language processing techniques in the field of machine learning. It is found that narcissistic auditors can effectively improve the information content of key audit matter disclosures, and it is mainly project auditor narcissism not review auditor narcissism that helps improve the information content. The phenomenon is more pronounced for impairment-type matters and in the presence of audit fee premiums. In addition, project auditor narcissism facilitates CAM to provide more ongoing incremental information and the increased information content makes the text more difficult to understand. These findings hold after robustness tests, one of which eliminates the effect of a third auditor. The findings not only enrich the research related to the information content of key audit matters from the perspective of auditor psychological characteristics, but also provide reference for firms to formulate business development strategies and regulators to further regulate the disclosure of qualitative content of audit reports.

Key words: critical audit matters, information content, auditor narcissism, text similarity

吴伟荣, 刘英姿, 张敏. 签字审计师自恋会影响关键审计事项披露的信息含量吗？[J]. 管理评论, 2025, 37(1): 203-216.

Wu Weirong, Liu Yingzi, Zhang Min. Does Signatory Auditor Narcissism Affect the Information Content of Critical Audit Matters Disclosures?[J]. Management Review, 2025, 37(1): 203-216.

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