企业审计师选择的地区同群效应研究  

Regional Peer Effects on Auditor Choice

作　　者：李秋梅 梁权熙[2] LI Qiu-mei;LIANG Quan-xi

机构地区：[1]广西财经学院工商管理学院 [2]广西大学经济学院

出　　处：《中央财经大学学报》2021年第12期57-68,共12页Journal of Central University of Finance & Economics

基　　金：国家自然科学基金项目“政府管制、政策不确定性与企业创新行为研究”(项目编号:71762005);广西财经学院博士启动金科研项目(项目编号:BS2021031)。

摘　　要：本文基于2004—2019年中国A股上市公司样本数据,考察了企业审计师选择的地区同群效应及其发生机制。研究发现,企业在进行审计师选择时会模仿其他同群企业的行为,即焦点企业的审计师选择标准与其所在省区其他企业的审计师选择标准显著正相关,该结论即使在通过工具变量控制内生性问题并经过一系列稳健性测试后仍然成立。进一步研究发现,“维持竞争均势”动机是驱动企业审计师选择同群效应的主要原因,具体表现为相比于不同盈利能力、规模或年龄的企业之间,具有相似盈利能力、规模或年龄的企业之间更倾向于学习模仿彼此的审计师选择行为;并且,外部的信息透明度越高、产品市场竞争越激烈,企业审计师选择的同群效应越强。本文的研究为理解我国企业审计师选择行为的潜在动因提供了一个新的重要视角。This paper investigates the regional peer effects of auditor choice and their mechanism by analyzing the data of Chinese A-share listed firms from 2004 to 2019.Empirical results show a significant regional peer effects in corporate auditor choice.The criteria of auditor choice of enterprises is significantly related to the auditor choice of other enterprises in the same provinces.This conclusion is still steady after controlling endogenous problems through instrumental variables and a series of robustness tests.The peer effects of auditor choice are mainly driven by the motivation of“maintain competitive parity”.And learning and imitating mainly exists between enterprises with similar profitability,size and age while enterprises with different profitability,size,or age do not experience this behavior.And the peer effects of auditor choice will be stronger while the transparency of external information is becoming higher and the competition in the product market is becoming more fierce.

关 键 词：审计师选择 同群效应 学习模仿 

分 类 号：F239.43[经济管理—会计学]