外部审计师与独立董事之间的社会关系是否影响审计质量  

Does Social Relationship Between External Auditor and Independent Director Affect Audit Quality

作　　者：张宏亮[1] 王瑶 王靖宇 Zhang Hongliang;Wang Yao;Wang Jingyu

机构地区：[1]北京工商大学商学院,100048 [2]中央财经大学会计学院

出　　处：《审计研究》2019年第4期92-100,共9页Auditing Research

基　　金：北京市“会计一流专业”建设项目和人才培养质量建设“北京市高校专业群”项目;北京工商大学科技创新平台项目(PXM_014213_000033)的资助

摘　　要：社会关系具有重要的经济后果,外部审计师与独立董事之间存在的社会关系会促进二者的信息交流、相互协作与声誉制衡,因此会提升外部审计质量。这种社会关系体现在校友关系、“同门”关系及同地域关系方面。本文以2012-2016年我国上市公司为样本,考察了外部审计师与独立董事之间社会关系对审计质量的作用机制与效果,研究发现,社会关系会显著提升审计质量。通过变量替换、双重差分等方法进行稳健性检验,结论基本稳定。进一步研究发现,无论是校友、“同门”或同地域关系都与审计质量呈正相关关系。与非国企相比,国有企业中存在社会关系对审计质量的影响程度更低;在不同市场化环境中社会关系对审计质量的影响没有显著差异。论文从社会关系的视角考察了审计质量的影响因素,丰富了这一领域的研究文献,具有一定的政策启示。Social relations have important economic consequences. The existence of social relations between external auditors and independent directors will promote the exchange of information, mutual cooperation and reputation checks and balances, thus improve the quality of external audits. This social relationship could be alumni relationship, same mentor relationship or the relationship in the same location. By taking the listed companies in China as a sample from 2012 to 2016, this paper examines the effect and mechanism of the social relationship between external auditors and independent directors on audit quality. The study finds that social relations can significantly improve audit quality. The robustness test was carried out by means of variable substitution, Differences-in-Diflferences, etc., and the conclusion was basically stable. Further research finds that whether the social relations are alumni, fellowship or same area, all have a positive correlation in audit quality. Compared with non-state-owned enterprises, social relations in state-owned enterprises have less impact on audit quality;there is no significant difference in the impact of social relations on audit quality in different market environment. The paper examines the influencing factors of audit quality from the perspective of social relations, which enriches the research literature in this field, and has certain policy implications.

关 键 词：社会关系 外部审计师 独立董事 审计质量 

分 类 号：F271[经济管理—企业管理] F239.4[经济管理—国民经济]