审计师的社会资本能提高审计质量吗  

Can Auditors’Social Capital Improve Audit Quality?

作　　者：吉伟莉[1] 余梁 JI Wei-li;YU Liang(Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学会计学院,江西南昌330013

出　　处：《当代财经》2023年第11期145-156,共12页Contemporary Finance and Economics

基　　金：国家自然科学基金项目“‘圈子’文化视域下的审计行为与经济后果:基于会计师事务所内部审计师关系网络的研究”(72072077);国家自然科学基金项目“社会网络关系与审计行为:基于审计师与客户高管双边视角的研究”(71762015)。

摘　　要：审计师社会网络关系蕴含的信息、知识、声誉等社会资本影响审计质量的作用机制受到学术界的广泛关注。基于2010—2020年A股民营上市公司的实证研究表明,审计师的社会资本越丰富,审计质量越高。进一步检验发现,外部监管能显著增强审计师的社会资本与审计质量之间的正相关关系;审计师的社会资本能够显著降低欺诈性财务重述发生的概率,但对非欺诈性财务重述无显著影响;相较于政治类社会资本,商业类社会资本对审计质量的提高作用更明显。此外,当审计师的社会资本比客户的社会资本多,审计师的社会资本更能提高审计质量。为此,审计师应加强社会资本的积累;民营上市公司在选聘会计师事务所时应关注审计师的社会资本;监管部门要关注审计师和客户的匹配状况,以避免因客户在审计业务中掌握话语权而损害审计独立性。The mechanism affecting audit quality by suchsocial capital as information,knowledge,and reputation that are contained in the social network relationships of auditors has received widespread attention from the academic community.This paper conducts an empirical study based on the A-share private listed companies from 2010 to 2020.The findings show that the richer the social capital of auditors,the higher the audit quality.Further testing reveals that external regulation can significantly enhance the positive correlation between auditors’social capital and audit quality,that the social capital of auditors can significantly reduce the probability of the occurrence of fraudulent financial restatements,but has no significant impact on the non fraudulent financial restatements,and thatcompared to political social capital,commercial social capital has a more significant impact on the improvement of audit quality.In addition,when the auditor’s social capital is more than the client’s social capital,the auditor’s social capital can better improve audit quality.Therefore,auditors should strengthen their accumulation of social capital;private listed companies should pay attention to the social capital of auditors when selecting accounting firms;the regulatory authorities should pay attention to the matching situation between auditors and clients to avoid damaging audit independence due to clients having a say in the audit business.

关 键 词：社会资本 社会网络关系 审计质量 民营上市公司 

分 类 号：F239.1[经济管理—会计学]