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Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China

Bingxin Yi et al.

Accounting and Finance2026https://doi.org/10.1111/acfi.70210article
AJG 2ABDC A
Weight
0.50

What the paper says

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.

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https://doi.org/https://doi.org/10.1111/acfi.70210

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@article{bingxin2026,
  title        = {{Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China}},
  author       = {Bingxin Yi et al.},
  journal      = {Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/acfi.70210},
}

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Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.