2025年11月18日学术报告通知

【讲座时间】2025年11月18日  14:00

【讲座地点】会计学院106室

【讲座主题】Audit Adjustment, Management Disclosure, and Auditors’ Key Audit Matter Decisions

【嘉宾介绍】徐图，中国人民大学

中国人民大学商学院国际交流主任、会计系副教授。博士毕业于南洋理工大学，曾在夏威夷大学任助理教授，主要研究领域是通过行为实验方法探究资本市场参与者的决策与判断。担任Accounting, Organizations & Society, The International Journal of Accounting, Accounting Open的Editorial board member、以及The Accounting Review、《管理科学》等期刊的审稿人、Hawaii International Conference on System Sciences的Track Chair、国有上市企业的独立董事。学术成果发表于TAR、CAR等国际期刊，并有在JAR、MS、AOS等期刊的R&R。

【内容提要】

  We conduct an experiment with Big-Four audit partners and managers to examine how experienced auditors make key audit matter (KAM) decisions based on information about audit adjustment and management disclosure. We predict and find that audit partners are less likely to include an accounting issue as a KAM when a quantitatively immaterial audit adjustment associated with the issue is waived than not waived. This effect is alleviated when the issue will be discussed in a management disclosure than not. In contrast, audit managers’ KAM decisions are not influenced by either audit adjustment or management disclosure. We further demonstrate that auditors’ perception of issue significance mediates the joint effect of audit adjustment, management disclosure, and auditor rank on their KAM decisions. Our study enriches the streams of research on KAM, audit adjustment, and the interplay between management disclosure and auditor judgments. Our findings carry implications for audit firms, firm management, and standard setters.