关键审计事项对审计报告沟通价值的影响——来自投资专业人士和非专业投资者的实验证据

IF 4.6 Q1 BUSINESS, FINANCE
Annette G. Köhler, Nicole V. S. Ratzinger‐Sakel, Jochen C. Theis
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引用次数: 86

摘要

摘要我们根据新的ISA 701的要求,调查了审计师报告中关键审计事项(KAM)的影响。我们在实验中考虑了投资专业人士和非专业投资者,在实验中,我们测试了与商誉减值相关的KAM部分的沟通价值。我们的主要结果表明,在KAM准则部分表明关键假设中已经很小的变化最终可能导致商誉减值的情况下(KAM准则负面条件),投资专业人士评估,与KAM准则部分表明只有关键假设的重大变化才能最终导致商誉减值的情况相比,公司的经济状况要好得多(KAM准则积极条件)。在对非专业投资者的额外分析中,我们发现KAM准则部分没有交流价值,这意味着非专业投资者在处理KAM准则传达的信息方面存在困难。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value: Experimental Evidence from Investment Professionals and Non-professional Investors
Abstract We investigate the effect of key audit matters (KAM) in the auditor’s report as required by the new ISA 701. We consider investment professionals and non-professional investors in our experiments, in which we test the communicative value of a KAM section relating to goodwill impairment. Our main results show that in the condition in which the KAM section suggests that already small changes in the key assumptions could eventually lead to a goodwill impairment (KAM negative condition), investment professionals assess the economic situation of the company to be significantly better as compared to the condition in which the KAM section suggests that only large changes in the key assumptions could eventually lead to a goodwill impairment (KAM positive condition). In the additional analysis with non-professional investors, we find that a KAM section has no communicative value, implying that non-professional investors have difficulties with processing the information conveyed with KAM.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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