与供应商和客户共享审计能提升审计质量吗?——基于横向和纵向共享程度的分析  

Can Sharing Audit with Suppliers and Customers Improve Audit Quality?Analysis Based on Horizontal and Vertical Sharing Degree

作　　者：马晨[1] 谷思琪 陈怡欣 MA Chen;GU Siqi;CHEN Yixin(School of Economics and Management,Northwest University,Xi'an 710127,China;ZTE Corporation Financial Cloud,Xi'an 518057,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127 [2]中兴通讯股份有限公司财务云,陕西西安518057

出　　处：《审计与经济研究》2023年第6期12-23,共12页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(72102181)。

摘　　要：以2008—2018年全部A股非金融类上市公司为样本,考察了共享审计对审计质量的影响。研究发现,公司与主要供应商或客户进行共享审计可以显著地提升审计质量。此外,在横向共享程度方面,共享审计的作用效果主要来自“共享师所”这一类型;当共享签字审计师的人数较多且共享合伙人与项目负责人时,审计质量的提升作用更明显。在纵向共享程度方面,相对于未进行共享审计的公司,与客户共享审计、与客户及供应商同时共享审计的公司,其审计质量的提升效果更为明显。然而,未发现与供应商进行共享审计时审计质量较高的证据,这说明共享审计提升审计质量的作用主要是通过与下游企业共享实现的。研究结论从供应链视角为提升审计质量、企业与其供应商及客户合理选择审计师提供了政策建议。Based on the sample of all A-share non-financial listed companies in China from 2008 to 2018,this paper examines the impact of shared audit on audit quality.It is found that sharing audit with major suppliers or customers can significantly improve audit quality.Further analysis shows that in the horizontal sharing degree,the effect of shared audit mainly comes from the type of“shared audit firm and auditors”;the more the number of Certified Public Accountants sharing signatures,and the more sharing of lead partner and concurring auditor,the improvement of audit quality is more obvious.In terms of vertical sharing degree,compared with the companies without sharing audit,the companies sharing audit with customers and sharing audit with customers and suppliers at the same time have more obvious effect on improving audit quality.However,this paper does not find the evidence of higher audit quality of companies that sharing audit with suppliers,which indicates that the role of sharing audit in improving audit quality is mainly achieved through sharing audit with downstream enterprises.From the perspective of supply chain,the conclusion of this paper provides policy suggestions for improving audit quality and reasonable selection of auditors among enterprises,their suppliers and customers.

关 键 词：共享审计师 横向共享程度 纵向共享程度 审计质量 供应链 

分 类 号：F239[经济管理—会计学]