亲清政商关系对审计师审计决策的影响——来自我国民营上市公司的经验证据  

The Impact of a Cordial and Clean Government-Business Relationship on Auditors’Decision:Empirical Evidences from Private Listed Companies in China

作　　者：伍伦[1] WU Lun(Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]西南财经大学会计学院,四川成都611130

出　　处：《当代财经》2023年第4期145-156,共12页Contemporary Finance and Economics

基　　金：国家自然科学基金项目“独立董事,高管腐败与外部环境”(71672152);国家自然科学基金项目“中国投资者保护公益组织运行效果与机制研究——基于并购重组中投服中心行权视角”(72272123)。

摘　　要：现行审计准则要求审计师关注客户所处的外部环境并识别由此产生的执业风险。作为微观企业外部制度环境的重要组成部分,亲清政商关系会影响民营企业的生产经营活动,从而会影响审计师的风险感知,进而会影响审计师的审计决策。以我国A股2017—2019年民营上市公司为样本,考察了亲清政商关系对审计师审计决策的影响。研究表明,亲清政商关系可以降低审计师感知的业务风险和审计风险,从而可降低审计师的审计收费和出具非标准审计意见的倾向;亲清政商关系对审计师审计收费和审计意见的影响在行业竞争度高、媒体负面报道少的企业中表现更明显。The current auditing standards require auditors to pay attention to the external environment where customers are located and identify the resulting engagement risks.As an important part of the external institutional environment of micro enterprises,a cordial and clean government-business relationship will affect the production and operation activities of private enterprises,which will affect the auditor’s risk perception and further affect the auditor’s decision-making.Taking the A-share private listed companies in China from 2017 to 2019 as the research samples,this paper examines the impact of a cordial and clean government-business relationship on auditors’decision-making.The results show that a cordial and clean government-business relationship can reduce the business risks and audit risks perceived by auditors,thereby reducing auditors’auditing fees and the tendency to issue non-standard audit opinions.The influence of a cordial and clean government-business relationship on auditors’auditing fees and audit opinions is more obvious in enterprises with higher industry competition and less negative media reports.

关 键 词：亲清政商关系 民营企业 审计收费 审计意见 

分 类 号：F239.221[经济管理—会计学]