典型文献
Disclosure of Critical Audit Matters,Audit Risk and Audit Opinion
文献摘要：
We explore the association between the number of critical audit matters and auditing opinion based on the Chinese capital market data.In addition,we investigate the effect of audit risk on the relationship between the number of critical audit matters and auditing opinion.Using 6,662 firm-year observations listed in the Chinese capital market from 2017-2019,we find that the number of critical audit matters has significantly positive association with clear audit opinion.Specially,the greater the number of critical audit matters,the more likely getting clear audit opinion.We also find that the audit risk restricts the effect of the critical audit matters on the audit opinion.Lastly,we find that Big4 accounting firms are less likely to be influenced by the number of critical audit matters;the audit complexity restricts the effect of the critical audit matters on the audit opinion;the more board members,the less effect of the number of critical audit matters on the audit opinion.We also use several robustness tests to strengthen the conclusion.Our research may contribute to the understanding of the new audit standard.
文献关键词：
中图分类号：
作者姓名：
Xiaojuan YANG;Shixiang DAI
作者机构：
Business School,Nankai University,Tianjin 300071,China;School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China
文献出处：
引用格式：
[1]Xiaojuan YANG;Shixiang DAI-.Disclosure of Critical Audit Matters,Audit Risk and Audit Opinion)[J].系统科学与信息学报（英文版）,2022(04):354-387
A类：
Big4
B类：
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AB值：
0.376385
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