审计师对企业大客户资源效应的信息识别——基于持续经营审计意见的证据  

Auditors'Information Identification of Resource Effects of Big Customers—An Empirical Analysis Based on Going Concern Opinions

作　　者：郑军 林钟高 陈晓健 唐亮 ZHENG Jun;LIN Zhong-gao;CHEN Xiao-jian;TANG Liang(School of Accountancy,Nanjing University of Finance&Economics,Nanjing 210023,China;School of Business,Anhui University of Technology,Maanshan Anhui 243032,China;Zhonghui Certified Public Accountants,Hanzhou 310020,China;School of Business,Fuyang Normal University,Fuyang Anhui 236037,China)

机构地区：[1]南京财经大学会计学院,南京210023 [2]安徽工业大学商学院,安徽马鞍山243032 [3]中汇会计师事务所,杭州310020 [4]阜阳师范大学商学院,安徽阜阳236037

出　　处：《安徽师范大学学报（社会科学版）》2022年第1期116-130,共15页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：教育部人文社会科学研究青年基金项目“供应商—客户关系对审计师风险应对策略的影响机理研究:基于产品特性视角”(19YJC790198);国家自然科学基金项目“基于缺陷修复视角的企业内部控制风险免疫能力强化机制研究”(71572002);阜阳师范大学青年人才重点项目“内部控制与企业职工利益保护机制研究”(rcxm201914)。

摘　　要：拥有大客户资源既可能表征企业的高质量发展,也可能传递企业的高经营风险信息。本文以2007—2018年A股上市公司为样本,从审计师发表持续经营审计意见(GCO)的视角,研究了企业大客户资源效应的信号传递价值。结果发现,较高的客户集中度会降低企业持续经营能力,审计师将其评估为高风险审计事项,提高了发表GCO的概率。进一步分析发现当企业失去大客户风险较低、大客户财务困境风险较小或者企业自身议价能力较强时,大客户集中度对审计师发表GCO概率的正向影响有所减弱。此外本文还发现大客户集中度引致的风险价值信息并非由于其监督动机不足所致。本文研究丰富了审计意见影响因素和客户集中度经济后果方面的相关文献。As the main source of the firms'economic benefits,big customers may indicate high quality development,or high business risk.Using the Chinese listed firms from 2017 to 2018 as samples,form the perspective of GCO,the paper investigates the signal value of big customers from external auditor's perspective on issuing the going-concern opinions to the firms with higher customer concentrations.The results show the higher customer concentration decreases firms'going-concern ability,and such information content may be used by auditors as high-risk audit matter,leading to an increase in the probability of going-concern opinions.Further research shows that the positive association between higher customer concentration and auditors'propensity to issue going-concern opinions is mitigated when the firms face low risk of losing main big customers,when big customers are financially strong,and when the firms have strong negotiation power.In addition,this paper finds that the value of risk information caused by higher customer concentrations is not caused by big customers lack incentives to supervise.This paper enriches the literature on the influencing factors of audit opinions and the economic consequences of customer concentration.

关 键 词：客户集中度 持续经营审计意见 风险识别 

分 类 号：F239.0[经济管理—会计学]