独立董事与审计师出自同门是“祸”还是“福”?——独立性与竞争—合作关系之公司治理效应研究  

Is it a“ Misfortune ”or a“ Good Fortune ”if the Independent Director and the Auditor are Colleagues?——A Study on the Effect of the Control over the Company in Independence, Competition and Cooperation

作　　者：吴溪[1] 王春飞[1] 陆正飞[2] 

机构地区：[1]中央财经大学会计学院 [2]北京大学光华管理学院

出　　处：《管理世界》2015年第9期137-146,188,共10页Journal of Management World

基　　金：国家自然科学基金项目(71302131;71132004);教育部人文社科研究项目(13YJC630160);教育部新世纪优秀人才支持计划(NCET-11-0754);财政部"会计名家培养工程"(财政部财会[2013]27号文);北京市教育委员会共建项目;北京市会计类专业群(改革试点)建设项目;校级2011协同创新项目"注册会计师行业发展";中央财经大学青年科研创新团队项目"实证会计与审计"资助

摘　　要：按照我国公司治理规则,上市公司聘请的独立董事中至少应有一名会计专业人士。具有会计师事务所从业经历的人员是会计专业人士中的一个类别。在实践中,我们观察到上市公司聘请具有事务所从业经历的人士担任独董存在3种模式。第一种模式是,公司聘请来自主审会计师事务所的雇员担任独董("同门"模式)。在该模式下,独董与审计师之间具有更高的合作程度,但其独立性下降。第二种模式是,公司聘请曾在事务所从业的人士担任独董("前同行"模式)。在该模式下,独董与审计师的独立性明显增强,且合作程度同样较高。第三种模式是,公司聘请的独董正在事务所从业,但并非来自主审事务所("同行"模式)。在该模式下,独董虽然独立于审计师,但对审计师构成业务竞争威胁,从而可能削弱审计师对客户的监督动机与效果。研究表明,"前同行"模式伴随着最严格的审计,"同行"模式伴随着最宽松的审计,而"同门"模式伴随的审计严格程度居中。这意味着保持不同治理机制之间的独立性固然重要,但避免不同机制之间的潜在利益冲突、促进相互合作同等重要。According to the regulations of the corporate governance in China, a listed company should hire at least one professional person in accounting in the independent directors(ID) hired by the listed company. The professionals with the working experience in accounting firms are a kind in professionals in accounting. In practice, we have observed that there are three modes in which the person with the experience in accounting firms hired as an ID by a listed company. The first mode is that the employee, hired by the company, of the main accounting firm, is hired as the ID(' the colleague mode '). In this mode, there is a higher degree of cooperation between the ID and the auditor, but its degree of independence is decreased.The second mode is that the company has hired the person,who worked in a accounting firm, as the ID(' the ex-CPA mode '). In this mode, the independence between the ID and the auditor is obviously increased, and the degree of their cooperation is higher all the same. The third mode is that the ID hired by the company is working in the accounting firm, and that, however, they do not come from the main accounting firm(' the peer mode '. In this mode, although the ID is independent from the auditor, the ID has formed a threat, in the business competition, against the auditor, thus, possibly weakening the auditor 's supervision, over customers, motive and effect. The results of our study indicate that' the ex-CPA mode 'is associated with the strictest auditing, that' the peer mode is Associated with the lowest audit quality, and that the audit quality of' the colleague mode 'is in the middle. This means that, although keeping the independence between different management mechanism is important, it is also important to avoid the potential conflict of interests of different mechanisms and to promote the cooperation with each other.

关 键 词：独立董事 审计师 独立性 竞争合作 

分 类 号：F271[经济管理—企业管理]