Address forms in Chinese audit opinions
Address forms in Chinese audit opinions
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中文审计意见的地址格式
DOI：
10.1016/j.cjar.2014.11.001
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发表时间：
2014
影响因子：
3.6
通讯作者：
赵子夜
中科院分区：
文献类型：
--
作者：
赵子夜
虽然称呼形式广泛用于文本和其他类型的披露，但其效果的经验证据很少。中国提供了一个独特的环境来测试审计报告的经济后果。used.in从2003年到2011年，约有60%的受访审计师在审计意见中使用客户的真实的姓名，而其他人则使用了称呼语。基于中国审计意见的样本，我报告如下。首先，使用客户的real.name公布审计意见比使用敬称形式公布审计意见会引起更大的市场反应。第二，在董事会治理薄弱的公司中，实名制的影响更强。第三，在审计报告中以真实的名称出现的事务所中，审计费用与审计风险因素（如亏损）之间的关联性更强。从这些发现中得出结论，审计意见中使用的称呼形式可能会泄露有关审计质量的私人信息。本研究的结果与社会语言学家所描述的权力团结效应相一致。
Although forms of address are widely used in textual and other types of.disclosure, empirical evidence of their effects is rare. China provides a unique.setting in which to test the economic consequences of the forms of address used.in audit reports. From 2003 to 2011, about 60% of auditors surveyed addressed.their clients by their real names in audit opinions, while the others used honorifics..Based on a sample of Chinese audit opinions, I report the following.findings. First, the announcement of an audit opinion that uses the client’s real.name elicits a greater market response than the announcement of an opinion.featuring an honorific form of address. Second, the effects of real-name forms.of address are stronger in firms with weak board governance. Third, the.association between audit fees and audit risk factors, such as loss-making, is.stronger in firms that are addressed by their real names in audit reports. I.conclude from these findings that the forms of address used in audit opinions.may reveal private information on audit quality. The results of this study are.consistent with the power-solidarity effect described by sociolinguists.