Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China
Abstract
ABSTRACT This study examines how audit partner workload influences CAM disclosures in Chinese listed firms. We find that heavier partner workload is associated with systematically lower CAM disclosure quality, including fewer CAMs, less detailed and less firm‐specific disclosures and weaker conclusive statements. This negative effect, primarily driven by cross‐industry workload, is mitigated when partners have longer tenure, serve more important clients or face stricter regulatory scrutiny. The lower CAM disclosure quality associated with heavier workload is linked to higher stock price synchronicity. Overall, our findings highlight the role of audit partner workload in shaping audit communication quality and capital market transparency.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Corporate Finance and Governance
Financial Reporting and XBRL
Publication details
- Journal / source
- Accounting and Finance
- Publisher
- Wiley
- Volume
- 66
- Issue
- 2
- Pages
- 1480–1509
- Publication date
- 1 April 2026
- Language
- EN