非正式審計(jì)團(tuán)隊(duì)規(guī)模與關(guān)鍵審計(jì)事項(xiàng)披露
會(huì)計(jì)研究
頁(yè)數(shù): 16 2022-11-15
摘要: 會(huì)計(jì)師事務(wù)所內(nèi)部的非正式組織特征是否會(huì)影響其產(chǎn)出績(jī)效是理論界與實(shí)務(wù)界關(guān)注的重要話題。本文基于非正式審計(jì)團(tuán)隊(duì)規(guī)模的視角,探究其對(duì)關(guān)鍵審計(jì)事項(xiàng)披露的影響。研究發(fā)現(xiàn),非正式審計(jì)團(tuán)隊(duì)規(guī)模越大,披露的關(guān)鍵審計(jì)事項(xiàng)數(shù)量越少、文本篇幅越短并越少采用結(jié)論性評(píng)價(jià);異質(zhì)性檢驗(yàn)發(fā)現(xiàn),審計(jì)師獨(dú)立性較低、繁忙程度較高、團(tuán)隊(duì)女性人數(shù)比例較低以及會(huì)計(jì)師事務(wù)所排名靠后時(shí),非正式審計(jì)團(tuán)隊(duì)規(guī)模對(duì)關(guān)鍵審計(jì)事項(xiàng)披露充... (共16頁(yè))