近日，我院邱保印副教授以通讯作者身份在Journal of Business Ethics期刊发表学术论文“Gambling Preference and Audit Decision Making—From the Perspective of Key Audit Matters Disclosure”。Journal of Business Ethics创办于1965年，是商业伦理领域的权威期刊，是英国《金融时报》（Financial Times）认定的50本全球经管类国际高水平学术期刊之一（简称FT50），中科院TOP，近五年影响因子为8。
【论文简介】
This study investigates how local gambling preference influences the disclosure of key audit matters in China, analyzing A-share listed firms from 2016 to 2019, we find that firms in cities with stronger gambling preferences disclose significantly more KAMs in terms of quantity and length. This finding aligns with the destigmatization theory: firms in "sin culture" regions enhance financial transparency to mitigate reputational stigma by signaling accountability through detailed risk disclosures. Using instrumental variable regressions and propensity score matching to address endogeneity, we confirm that the positive relationship between gambling preference and KAMs disclosure is robust. Heterogeneity analyses show that large audit firms, shorter audit tenures, and closer auditor-client proximity amplify this effect, highlighting the role of reputable, independent auditors and information advantages in facilitating destigmatization. Further, firms in high-gambling areas incur higher audit fees and longer audit report lags, indicating the costs of destigmatization through improved reporting. Contributing to literature on audit decision-making and cultural influences, our study reveals that local gambling norms shape KAMs disclosure via strategic destigmatization, rather than risk appetite or misstatement risks.
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