关键审计事项披露对企业创新投入的影响

以2016—2019年2826家A股上市公司为样本，研究了关键审计事项披露对企业创新投入的影响。结果发现，关键审计事项披露对企业创新投入具有显著的正向影响。进一步研究发现，董事会效率在关键审计事项披露与企业创新投入之间具有部分中介作用；监事会规模对关键审计事项与企业创新投入二者关系具有负向调节作用；在不同供应链集中度的企业中，关键审计事项披露对企业创新投入的影响具有异质性。据此，建议企业管理层积极分析关键审计事项，帮助利益相关者全面准确了解关键审计事项的相关内容；企业董事会及监事会充分把握与注册会计师沟通的机会，提高企业创新投入的决策能力及监督能力。

The Impact of the Disclosure of Critical Audit Matters on Corporate Innovation Investment

Based on a sample of 2826 A-share listed companies from 2016 to 2019, this paper studies the impact of disclosure of critical audit matters on enterprise innovation investment. The results show that the disclosure of critical audit matters has a significant positive impact on corporate innovation investment. Further research shows that board efficiency plays a partially mediating role between the disclosure of critical audit matters and corporate innovation investment. The size of the board of supervisors has a negative moderating effect on the relationship between the disclosure of critical audit matters and corporate innovation investment. In enterprises with different supply chain concentration, the impact of the disclosure of critical audit matters on corporate innovation investment is heterogeneous. Based on the research conclusions, this paper puts forward some suggestions that enterprise management actively analyzes the key audit matters and helps stakeholders to fully and accurately understand the relevant contents of the key audit matters and that the board of directors and the board of supervisors should fully grasp the opportunity to communicate with certified public accountants so as to improve the decision-making ability and supervision ability of enterprise innovation input.