有为政府与有效市场:基于基础设施建设对审计市场发展影响的视角  

Active Government and Efficient Market:From the Perspective of the Impact of Infrastructure Construction on the Development of Auditing Market

作　　者：孙源[1] 郝梦悦 全怡[1] SUN Yuan;HAO Mengyue;QUAN Yi(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2023年第1期51-60,共10页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年基金项目(22YJC630111);中南财经政法大学中央高校基本科研业务费专项资金资助;中南财经政法大学中央高校基本科研业务费专项中研究生科研创新平台项目(202311105)。

摘　　要：基于新结构经济学理论,以2001—2019年中国A股上市公司为具体研究对象,探讨了基础设施建设对审计市场结构和审计质量的影响。研究发现,基础设施的不断完善削弱了地理距离因素对会计师事务所选择的影响,改善了中国早期审计市场低集中度的特征。与之相对应,事务所与审计客户之间的空间距离逐年增大,事务所的客户覆盖城市(省份)数量逐年增多。基础设施建设的外溢效应还表现在能够显著提高审计质量,改善资本市场信息环境。作为对审计质量提高的应对,上市公司采取了更加隐蔽的盈余管理方式。Based on the perspective of new structural economics,taking the development of the China's audit market from 2001 to 2019 as a specific research scenario,this paper discusses the impact of infrastructure construction on the auditing market development in China and finds that,the improvement of the infrastructure has weakened the influence of the geographical distance on the choice of accounting firm by listed companies,and improved the low concentration characteristics of the early audit market in China.Correspondingly,the distance between the firm and the audit client is increasing,and the firm's customer coverage of the city(province)is also increasing.The spillover effect of infrastructure construction can also significantly improve the quality of audit and play a positive role in improving the information environment of the capital market.As a response to the improvement of audit quality,listed companies have adopted more covert earnings management method.

关 键 词：基础设施建设 地理距离 审计市场集中度 审计质量 盈余管理方式 有为政府 有效市场 

分 类 号：F239.43[经济管理—会计学]