反腐倡廉影响审计师意见决策吗?——基于高官落马的经验证据  

Does Anti-Corruption for Public Integrity Influence the Auditors’Issuance of Opinions?:Empirical Evidence from the Senior Officials’Fall from Grace

作　　者：赵婷 权小锋[2] ZHAO Ting;QUAN Xiao-feng(School of Business,Xi'an University of Finance and Economics,Xi'an 710100,China;Dongwu Business School,Soochow University,Suzhou 215021,China)

机构地区：[1]西安财经大学商学院,陕西西安710100 [2]苏州大学东吴商学院,江苏苏州215021

出　　处：《海南大学学报（人文社会科学版）》2022年第1期117-127,共11页Journal of Hainan University （Humanities & Social Sciences）

基　　金：国家自然科学基金面上项目(71772131);教育部人文社科基金项目(17YJA630081);陕西省教育厅人文社科专项项目(21JK0143);西安财经大学科研扶持计划项目(19FCZD09);西安财经大学“雁塔学者”支持项目。

摘　　要：腐败与反腐败一直是我国社会关注的焦点。论题基于各省(自治区、直辖市)副部级以上官员落马的外生冲击,考察了十八大以来高压反腐对审计师意见决策的影响。结果表明,当地方高官落马发生,审计师对辖区企业出具标准无保留审计意见的概率提高;按照产权性质、事务所规模和市场化程度分组,反腐倡廉对审计意见的正向影响主要体现在非国有企业、非"四大"事务所和市场化程度高的地区;进一步证实,企业业务招待费减少和盈余质量提高是反腐政策作用于审计师意见决策的中介效应。从外部审计的角度,探讨反腐倡廉造成企业经营策略的转变,为我国腐败治理的积极成效补充了经验证据,我国必须坚定不移走制度反腐道路,规范政府权力运行,促进企业长远可持续发展。Corruption and anti-corruption have been the social concerns for a long time.Based on the external shock of vice-ministerial level senior officials’fall from grace in the provinces(autonomous regions and directadministered municipalities),this paper studies the impact of high-intensive anti-corruption on the auditors’issuance of opinions since the 18th National Congress.As shown in the results,there is an increase in probability for the auditors to issue the standard unqualified opinions for the enterprises in the jurisdiction when the local senior officials fall from grace.According to the nature of property rights,the size of accounting firms and the degree of marketization,the positive impact of anti-corruption for public integrity on the auditor’s opinions exists in the non-state-owned enterprises,the non-big four accounting firms and the high marketization regions.Further,the reduction of business entertainment expenses and improvement of earnings quality are the main mediating effects for the influence of anti-corruption policy on the auditors’issuance of opinions.From the perspective of external audit,this paper also discusses the shift of business strategies that results from the anti-corruption for public integrity,which provides some empirical evidence for the positive effects of corruption governance.Thus,China must unswervingly take the road of institutional anti-corruption,regulate the operation of government power,and promote the long-term sustainable development of enterprises.

关 键 词：反腐倡廉 高官落马 审计师意见决策 

分 类 号：F2-39[经济管理—国民经济]