基于儒家文化的社会审计与上市公司财务重述行为研究  

Social Auditing Based on Confucian Culture and Financial Restatement Behavior of Listed Companies

作　　者：肖忠意 陈海涛 郑国洪 胡显莉[4] Xiao Zhongyi;Chen Haitao;Zheng Guohong;Hu Xianli

机构地区：[1]西南政法大学商学院 [2]西南政法大学审计与法治研究中心 [3]中山大学国际金融学院 [4]重庆理工大学会计学院

出　　处：《中国文化与管理》2023年第2期151-168,255,共19页Chinese Culture and Management

摘　　要：本文基于儒家文化,利用2009—2021年中国沪深A股上市公司样本,研究检验了社会审计与被审计上市公司财务重述之间的关系。本文研究发现,社会审计儒家文化与客户上市公司财务重述行为之间存在显著负相关性,意味着社会审计儒家文化能够抑制上市公司财务重述行为,发挥提升被审计上市公司财务报告质量的监督治理效应。进一步机制检验表明,社会审计儒家文化能够与审计质量形成抑制上市公司财务重述的调节机制。本文还发现社会审计儒家文化的监督治理效应表现出一定的非对称性,即变更社会审计单位所导致的社会审计儒家文化升级对于抑制财务重述发挥更加显著的作用。总体而言,本文将儒家文化引入到社会审计的监督治理效应研究分析框架中,能为塑造新时代审计文化,提升社会审计质量提供借鉴。Using the sample of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2009 to 2021,this study,based on the Confucian culture,examines the association between social auditing and financial restatements of client listed companies and finds a significant negative correlation between them,which indicates that the Confucian culture in social auditing could inhibit the financial restatement behavior of listed companies and supervise and govern the quality of financial reports of the audited companies.Further mechanism tests show that the Confucian culture in social auditing together with auditing quality can form a regulatory mechanism to inhibit financial restatement of listed companies.This study also finds the asymmetrical supervision and governance effect of the Confucian culture in social auditing,that is,the upgrading of Confucian culture in social auditing,caused by social auditing units changing,plays a more significant role in suppressing financial restatement.Overall,this article introduces Confucian culture into the research and analysis framework of the supervision and governance effects of social auditing,which can provide reference for shaping the audit culture of the new era and improving the quality of social auditing.

关 键 词：社会审计 儒家文化 财务重述 

分 类 号：F23[经济管理—会计学]