企业创新对外部审计质量的影响研究——基于两职合一领导结构的视角  

Impact of Enterprise Innovation on External Audit Quality——Based on the Perspective of Two-Post Leadership Structure

作　　者：徐静 段琳琳 XU Jing;DUAN Linlin(School of Business,University of Jinan,Jinan 250002,China)

机构地区：[1]济南大学商学院,山东济南250002

出　　处：《技术与创新管理》2021年第1期12-19,共8页Technology and Innovation Management

基　　金：国家社科基金“自媒体时代‘微平台’信息披露对资本市场流动性的影响研究”(16BGL072)。

摘　　要：大数据时代的背景下,企业之间的产品市场竞争逐渐演变成技术创新的较量,由此引起社会各界对企业创新的研究。然而,既有研究较少涉及企业创新与审计质量的关系。基于现代风险导向审计理论,以我国2013—2018年沪深A股上市公司为研究样本,采用多元线性回归模型和两阶段最小二乘法探讨了企业创新对外部审计质量的影响,并基于代理理论和乘务员理论,进一步探讨了两职合一的领导结构对上述两者关系的调节作用。实证结果显示,随着企业创新能力的增强,外部审计质量逐渐提高,但两职合一的领导结构却削弱了企业创新对外部审计质量的正向效应,意味着两职合一的领导结构不利于外部审计质量的提高。研究为企业创新与两职合一对外部审计质量的联合影响提供了经验证据,丰富了人们对企业外部审计质量影响因素的理论认识。Under the background of big data era,product market competition among enterprises has gradually evolved into technological innovation competition,which has led to the research on enterprise innovation from all walks of life.However,the existing researches rarely involve the relationship between enterprise innovation and audit quality.Based on the theory of modern risk-oriented audit,taking Shanghai and shenzhen A-share listed companies in China from 2013 to 2018 as the research sample,using multivariate linear regression model and two-stage least squares method to investigate the influence of enterprise innovation external audit quality,and based on agency theory and stewardship theory,the paper deeply explored the role of the unified leadership structure of the two posts in regulating the relationship between the two.The empirical results show that,with the enhancement of enterprises’innovation ability,the quality of external audit is gradually improved,but the two-post leadership structure weakens the positive effect of enterprise innovation on the quality of external audit,which means that the two-post leadership structure is not conducive to the improvement of external audit quality.This study provides empirical evidence for the impact of enterprise innovation and two-post integration on the quality of external audit,enriching people’s theoretical understanding of the factors affecting the quality of external audit.

关 键 词：企业创新 两职合一 外部审计质量 风险导向审计 两阶段最小二乘法 

分 类 号：F239[经济管理—会计学]