姓氏文化影响会计稳健性吗?——来自中国资本市场的经验证据  

Does Surname Culture Impact Accounting Conservatism:Evidence from China’s Securities Market

作　　者：张蕊[1] 王洋洋[2] Rui Zhang;Yangyang Wang

机构地区：[1]江西财经大学会计发展研究中心 [2]江西财经大学会计学院

出　　处：《会计论坛》2017年第2期23-41,共19页Accounting Forum

基　　金：国家自然科学基金项目(71562014)

摘　　要：选取2007-2015年中国沪深两市A股上市公司为样本，以上市公司高管与签字注册会计师的“同姓”关系为视角，探究“同姓”关系背后蕴藏的姓氏文化对会计稳健性的影响，研究发现：当高管与签字注册会计师具有相同姓氏时，上市公司的会计稳健性较低，进一步研究表明：姓氏文化显著抑制了会计稳健性降低债务成本的作用，然而，会计师事务所的声誉能够缓解“同姓”关系对会计稳健性的负面影响，且在法制环境较好的地区，“同姓”关系对会计稳健性的负面影响较弱，这些结果加深了对签字注册会计师行为动机及其后果的理解，对提醒与高管存在裙带关系的签字注册会计师保证独立性、监管机构加强针对性的监管以及完善各种内外部治理机制都具有重要的政策启示意义。Abstract： Selecting the A - share listed companies from 2007 to 2015 in Shanghai andShenzhen stock market as samples, this paper studies the impact of surname culture onaccounting conservatism, The result shows that the companies having the same surnamebetween top managers and auditors have lower accounting conservatism, Further analysisshows that surname culture suppresses the impact of accounting conservatism on reducingdebt cost remarkably, and audit firm reputation can restrain the negative effect of surnameculture on accounting conservatism, compared to regions with better legal environment, thenegative effect of surname culture on accounting conservatism is more pronounced in regionswith worse legal environment, This study not only contributes to expand the understandingregarding to motivations and consequences of auditors,behaviors , but also providesimportant practical implications for auditors, regulatory institutions, and firms, Specifically,auditors having nepotism with top managers should take measures to improve their auditingindependence, and regulatory institutions may put more efforts to supervise firms havingnepotism with auditors for the sake of improving regulatory efficiency.

关 键 词：姓氏文化 公司高管 签字注册会计师 会计稳健性 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]