供应链企业共享审计对财务违规抑制作用研究--基于A股上市公司证据  

Research on the Effect of Shared Audit of Supply Chain Enterprises on Financial Violation--Evidence based on A-share listed companies

作　　者：刘庆龄[1] 汪惠玉 LIU Qing-ling;WANG Hui-yu(School of Accounting,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《哈尔滨师范大学社会科学学报》2020年第3期51-57,共7页Journal of Social Science of Harbin Normal University

基　　金：安徽高校人文社会科学重点项目“我国民营企业员工持股计划的路径取向与经济效应研究”(SK2020A0048)。

摘　　要：供应链企业共享审计具有一定的信息共享优势。文章基于供应链知识溢出效应,以我国A股上市公司2013-2018年经验数据为样本,实证探究企业与上下游供销商共享审计时能否降低企业财务违规概率。研究表明,供应链企业共享审计与企业财务违规概率之间呈现显著的负相关关系,即共享审计能有效减少企业财务违规行为。进一步研究发现,当被审计单位为民营企业时,这一负向抑制效应显著,国有企业不显著。当企业与下游经销商共享审计时,负向抑制效显著,而与上游供应商共享审计时不显著。文章为企业财务违规治理提供了新的研究视角,丰富拓展了共享审计领域的研究成果,对促进证券市场健康发展提供了一定理论启示。The shared audit of supply chain enterprise has certain advantages in information sharing. Based on the knowledge spillover effect of supply chain, this paper takes the empirical data of China’s a-share listed companies from 2013 to 2018 as samples. It empirically explored whether the probability of financial violation would be reduced when sharing audit with upstream suppliers and downstream sellers. The research shows that there is a significant negative correlation between the shared audit of supply chain enterprises and the probability of financial violation, that is, the Shared audit can effectively reduce the financial violation of enterprises. Further research shows that when the audited entity is a private enterprise, the negative inhibitory effect is significant, while not significant for state-owned enterprises. When the enterprise shares the audit with the downstream sellers, the negative inhibition effect is significant, while not significant for the upstream suppliers. This paper provides a new research perspective for the governance of corporate financial irregularities, enriches and expands the research results in the field of Shared auditing, and provides certain theoretical enlightenment for promoting the healthy development of the securities market.

关 键 词：共享审计 财务违规 供应链关系 信息共享 

分 类 号：F239[经济管理—会计学]