审计师与高管之间的社会网络关系影响审计重要性吗?  

Does the Social Network Relationship Between the CPA and Executives Affect Audit Materiality?

作　　者：郑石桥 胡欣怡 Zheng Shiqiao;Hu Xinyi(School of Government Audit,Nanjing Audit University,Nanjing 211815)

机构地区：[1]南京审计大学政府审计学院,江苏南京211815

出　　处：《中国审计评论》2023年第2期178-193,共16页China Auditing Review

基　　金：国家社会科学基金重点项目(项目编号:20FJYA001)

摘　　要：围绕签字注册会计师与公司高管的社会网络关系对审计重要性水平的影响这一主题,结合股权性质的调节作用,运用人际关系理论、差序格局理论和社会认同理论提出理论框架,选取2016—2021年沪深A股上市公司的数据作为研究样本进行实证检验。结果显示,签字注册会计师与公司高管存在社会网络关系会导致审计重要性水平的宽松现象。如果被审计单位是民营企业,该正相关关系会更为显著。以上结论表明,社会网络关系会影响审计重要性水平,这为会计师事务所保障审计质量和相关部门监管提供参考。Focusing on the theme of the impact of the social network relationship between the CPA and corporate executives on the audit materiality level,combined with the regulatory role of the nature of equity,this paper proposes a theoretical iramework using interpersonal relationship theory,differential pattern theory and social identity theory.Selecting the data of A-share listed companies in Shanghai and Shenzhen from 2016 to 2021 as the research sample,this paper further analyzes the impact of the company’s location for empirical testing.The results show that the social network relationship between the CPA and the company’s senior executives will lead to a loose audit materiality level.Ii the entity is a private enterprise,the positive correlation will be more significant.The above conclusions indicate that the social network relationship will affect the audit materiality,which provides reference for accounting firms to ensure audit quality and the supervision of relevant departments.

关 键 词：社会网络关系 审计重要性水平 股权性质 审计风险 审计独立性 

分 类 号：F832.51[经济管理—金融学] F239.4F272.91