社会信任对审计师变更的影响——基于CGSS调查数据的研究  

Social Trust and Auditor Change——A research based on CGSS survey data

作　　者：李明辉[1] Li Minghui

机构地区：[1]南京大学商学院,210093

出　　处：《审计研究》2019年第1期110-119,共10页Auditing Research

基　　金：国家自然科学基金青年项目(批准号:71602047);江苏高校哲学社会科学研究重点项目(批准号:2017ZDIXM069);南京大学人文社科双一流建设第三批"百层次"科研项目的阶段性成果之一

摘　　要：社会信任能够促进合作,但就审计而言,社会信任对于审计契约的建立与维持是否具有显著影响,尚缺乏研究。文章利用CGSS调查数据以及中国A股非金融类上市公司2008～2016年数据,考察了上市公司所在地区的社会信任水平对审计师变更的影响,结果发现,地区社会信任水平可以显著减少审计变更,这表明,社会信任水平较高地区的审计契约更稳定。进一步研究发现,在法治水平较差地区,社会信任对审计师变更的弱化作用更明显;此外,审计师规模可以强化社会信任与审计师变更之间的关系,表明"四大"更关注客户所在地区的社会信任水平。这一研究提供了社会信任影响审计契约稳定性的经验证据,从而从审计师变更的角度拓展了关于社会信任对契约成本影响的文献。Social trust can promote cooperation,but there is little research on whether social trust has a significant impact on the establishment and maintenance of audit contracts.By using CGSS survey data and the 2008 to 2016 data of Chinese A-share non-financial listed companies,this paper explores the impact of social trust on auditor changes.The results show that social trust can significantly reduce the probability of auditor change.Above results indicate that the audit contracts are more stable in the areas with higher levels of social trust.Further tests show that the effect of social trust on auditor changes is more pronounced in the areas with poor rule of law.We also find that social trust has more significant impact on auditor changes in the companies that originally hire the "Big Four",indicating the "Big Four"pays more attention to the level of social trust in the .clients'region.This study provides empirical evidence of the impact of social trust on the stability of audit contracts and enriches the literature on the impact of social trust on contract costs from the perspective of auditor change.

关 键 词：社会信任 审计契约 审计师变更 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济]