母子公司地理距离对审计质量影响研究——基于内部控制的中介作用  

Parent-subsidiary Companies Geographic Distances and Audit Quality:Based on the Mediating effect of Internal Control Quality

作　　者：万红波[1] 贾韵琪 

机构地区：[1]兰州大学管理学院,甘肃兰州730030

出　　处：《审计与经济研究》2018年第2期50-59,共10页Journal of Audit & Economics

基　　金：中央高校基本科研业务费专项资金项目(16LZUJBWYJ001)

摘　　要：选取2010—2015年沪市A股上市公司为样本,以可操纵性盈余作为审计质量的衡量指标,研究了母子公司地理距离对公司审计质量的影响。研究发现,母子公司地理距离越大,公司财务报表可操纵性盈余越大,审计质量越差;引入内部控制质量作为中介变量后发现,内部控制质量对母子公司地理距离与审计质量的关系起到部分中介作用。研究结果有助于公司更好地进行异地扩张决策与集团内部管理,同时也为会计师事务所和监管机构提供借鉴。We use the controllable earnings to measure audit quality and investigate whether the distances between corporate headquarters and their subsidiaries could have a impact on the audit quality. Using the data of Shanghai A-share listed companies from 2010 to 2015 as a sample,the results show that there is a significant positive correlation between the geographical relationship and the audit quality,the farther the corporate headquarters is to their subsidiaries,the worse the audit quality is.The relationship between parent-subsidiary companies＇ geographic distance and the audit quality is partially mediated by internal control quality of company. These conclusions can help companies to have a better understanding of the consequences caused by off-site expansion,and we also propose some practical suggestions for companies,auditors,stockholders and regulators in this field.

关 键 词：地理距离 内部控制质量 审计质量 可操纵性盈余 审计意见 审计费用 

分 类 号：F239.43[经济管理—会计学]