A B S T R A C T
Although forms of address are widely used in textual and other types of
disclosure, empirical evidence of their effects is rare. China provides a unique
setting in which to test the economic consequences of the forms of address used
in audit reports. From 2003 to 2011, about 60% of auditors surveyed addressed
their clients by their real names in audit opinions, while the others used honorifics.
Based on a sample of Chinese audit opinions, I report the following
findings. First, the announcement of an audit opinion that uses the client’s real
name elicits a greater market response than the announcement of an opinion
featuring an honorific form of address. Second, the effects of real-name forms
of address are stronger in firms with weak board governance. Third, the
association between audit fees and audit risk factors, such as loss-making, is
stronger in firms that are addressed by their real names in audit reports. I
conclude from these findings that the forms of address used in audit opinions
may reveal private information on audit quality. The results of this study are
consistent with the power-solidarity effect described by sociolinguists.
2014 Sun Yat-sen University. Production and hosting by B.V. This is an
open access article under the CC BY-NC-ND license (http://creativecommons.
org/licenses/by-nc-nd/3.0/).
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