Audit fees, audit report lag and abnormal tone: evidence from China

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Zhong-lu Teng, Jin Han
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引用次数: 0

Abstract

Purpose This study aims to provide evidence on the association between abnormal tone and audit fees, as well as between abnormal tone and audit report lag. Design/methodology/approach This study uses a fixed-effects model to examine the relationship between abnormal positive tone and audit engagement (audit fees and audit report lag). Following Blanco et al., the authors used propensity score matching to examine the robustness of the findings. Findings Abnormal positive tone affects the audit process. An abnormal positive tone in annual reports is associated with greater audit effort and higher audit fees. Originality/value This study contributes to the determinants of audit fees and audit lag by analyzing the impact of an abnormal positive tone on audit engagement. The literature analyzing the determinants of audit engagement often focuses on the quality of non-textual information. This study analyzes the impact of the quality of textual information (measured by abnormal tone) on audit engagement, which provides evidence of the association between textual disclosure and audit.
审计费用、审计报告滞后与语气异常——来自中国的证据
目的本研究旨在为异常语气与审计费用之间以及异常语气与报告滞后之间的关系提供证据。设计/方法/方法本研究使用固定效应模型来检验异常积极语气与审计参与(审计费用和审计报告滞后)之间的关系。继Blanco等人之后,作者使用倾向评分匹配来检验研究结果的稳健性。发现不正常的肯定语气会影响审计过程。年度报告中异常积极的语气与更大的审计工作量和更高的审计费用有关。原创性/价值本研究通过分析异常积极语气对审计业务的影响,为审计费用和审计滞后的决定因素做出了贡献。分析审计参与决定因素的文献通常侧重于非文本信息的质量。本研究分析了文本信息质量(以异常语气衡量)对审计参与的影响,为文本披露与审计之间的关联提供了证据。
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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