测量和分析关键审计事项 (KAM) 信息值的信息披露在系统和报告规模
1School of Accounting, Fujian Jiangxia University, Fuzhou 350108, China.
Heliyon
|January 1, 2024
概括
本研究引入了一种新的公式,用于测量关键审计事项 (KAM) 披露中的信息. 调查结果显示,从2017年到2020年,KAM披露的度下降和同质化增加.
科学领域:
- 审计和会计 审计和会计 审计和会计
- 信息理论 信息理论
背景情况:
- 关键审计事项 (KAM) 的披露对于财务报表透明度至关重要.
- 现有的研究缺乏标准化方法来量化KAM披露的质量.
研究的目的:
- 开发和应用KAM披露中信息的新型测量公式.
- 分析不同市场,行业和审计公司的KAM披露质量的趋势和变化.
主要方法:
- 利用信息理论来制定KAM披露的测量方法.
- 计算信息利用来自上海和深证券交易所的14837份审计报告数据集 (2017-20财年).
- 使用KAM披露频率的连续乘积的加权平均逻辑.
主要成果:
- 从2017年到2020年,KAM披露的信息率下降,这表明同质化增加.
- 主板披露显示出比ChiNext和STAR Market更高的和均性.
- 运输,制造业和金融等行业表现出高的KAM披露,表明质量好.
- 与国内和Big 8公司相比,四大会计师事务所显示出更高的KAM披露和均性.
- 披露无条件意见和重点段落的KAM具有更高的信息价值和更好的平衡.
结论:
- 开发的信息度测量为评估KAM披露质量提供了有价值的工具.
- 在不同的市场细分,行业和审计公司类型中,披露质量存在显著差异.
- 进一步的研究可以利用这种方法对审计报告进行比较分析和质量评估.
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