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Research on Signature Auditor Partner蒺s Heterogeneity

Characteristics and Audit Opinion Based on
Perspective of Media Reports Utilization

LIU Jie & BI Xiuling
(Shandong University of Finance and Economics, Jinan, Shandong 250002, China)

Abstract: The impact of media reports on audit behavior has become a research hotspot in recent years. Most of the current
researches regard the two signature auditor partners as a whole, neglecting the objective reality of the differences between media
reports acquisition and cognitive ability. Based on Limited Attention Theory and Upper Echelons Theory, we probe into the role of
signature auditor partner蒺s heterogeneity characteristics in media reports concern and utilization. It finds that signature auditor
partner蒺s heterogeneity characteristics can significantly weaken the impact of positive reports on audit opinion, and increase the
possibility to issue non鄄standard audit opinions. Distinguishing the intimate relationship between signature auditor partner and
their customers, we find out that signature auditor partner with heterogeneity characteristics can significantly weaken the impact of
customer intimacy on the issuance of non鄄standard audit opinions, and increase the probability for signature auditor partner to is鄄
sue the non鄄standard audit opinions. Therefore, audit teams, accounting firms and regulatory authorities should consider fully the
heterogeneity characteristics of signature auditor partner, such as position and professional background, etc. , in order to rational鄄
ly allocate auditor resources and form a human capital structure more in line with the needs of auditing practice.
Key Words: media report; signature auditor; signature auditor partner; partner characteristics; heterogeneous characteris鄄
tics; audit opinion

(本文责编摇 王沈南)

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