CEO与审计师“同姓一家亲”会损害审计质量吗?——基于财务重述视角的经验证据  

Does CEO and Auditor Sharing “One Family with the Same Surname” Damage Audit Quality——Empirical Evidence from the Perspective of Financial Restatement

作　　者：王洋洋[1] 魏珊珊 闫焕民[2] WANG Yang-yang;WEI Shan-shan;YAN Huan-min(School of Accounting,Jiangxi University of Finance and Economic,Nanchang 330013,China;School of Economics and Management,Nanchang University,Nanchang 330031,China)

机构地区：[1]江西财经大学会计学院,江西南昌330013 [2]南昌大学经济管理学院,江西南昌330031

出　　处：《华东经济管理》2019年第3期136-144,共9页East China Economic Management

基　　金：国家自然科学基金项目(71662021);江西省高校人文社会科学重点研究基地项目(JD18095)

摘　　要：文章立足我国审计市场环境与传统文化背景,采用我国上市公司数据,考察姓氏文化对审计行为及结果的影响。研究发现:上市公司CEO与审计师之间存在"同姓一家亲"现象,表现为CEO与签字审计师"同姓"时,更易损害审计独立性,经审计的上市公司财务报表更易发生重述。进一步地,当CEO与签字审计师由"不同姓"变为"同姓"时,财务重述概率增加;区分财务重述内容之后,CEO与签字审计师的"同姓"关系对核心指标财务重述的影响更强;由本地会计师事务所进行审计时,"同姓一家亲"现象更加明显;然而,会计师事务所的声誉与质控机制能够显著抑制"同姓一家亲"的负面效应。上述研究提供了姓氏文化影响审计行为及结果的经验证据,从而敦促投资者和监管部门关注"同姓"关系等非正式制度的经济效应。This paper, based on the audit market environment and the traditional cultural background in China, uses the data of Chinese listed companies to examine the impact of surname culture on audit behavior and results. The study indicates that: There is a phenomenon of“one family with the same surname”between CEO and auditor of listed company, which shows that when CEO and signature auditor have“the same surname”, they are more likely to damage audit independence, and the finan. cial reports of listed company audited are more likely to be restated. Furthermore, when CEO and signature auditor change from“the different surnames”to“the same surname”, the probability of financial restatement increases;After distinguishing the contents of financial restatement,“the same surname”relationship between CEO and signature auditor has a stronger im. pact on financial restatement of core indicators;When auditing by local accounting firms, the effect of“one family with the same surname”is more obvious;However, the reputation and quality control mechanism of accounting firms can significantly inhibit the negative effect of“one family with the same surname”. The paper provides empirical evidence that the surname cul. ture influences audit behavior and results, which requires investors and regulators to pay attention to the economic effects of in. formal systems such as“the same surname”relations.

关 键 词：姓氏文化 CEO 签字审计师 财务重述 

分 类 号：F239[经济管理—会计学] F275[经济管理—国民经济]