上市公司对外担保与签字审计师繁忙度  

Guarantee of Listed Companies and the Busyness of their Signed Auditors

作　　者：粟立钟[1] 秦珞涵[2] 张润达 SU Lizhong;QIN Luohan;ZHANG Runda(Business School,Beijing Business and Technology University,Beijing,100048;International B usiness School,University of International Business and Economics,Beijing,100029;Business School,Renmin University of China,Beijing,100872)

机构地区：[1]北京工商大学商学院,北京100048 [2]对外经济贸易大学国际商学院,北京100029 [3]中国人民大学商学院,北京100872

出　　处：《国际商务（对外经济贸易大学学报）》2024年第1期117-138,共22页INTERNATIONAL BUSINESS

基　　金：国家社会科学基金一般项目“国有科技型企业股权激励与创新提升机制研究”(20BJY026)。

摘　　要：梳理上市公司在其签字审计师选择中的偏好,可以更好地加强对上市公司财会行为的监督、提升会计师事务所执业质量。在审计业务谈判过程中,作为需求方的上市公司通常掌握更多话语权,相对容易通过选择签字审计师的方式实现自身诉求。本文以2012—2022年我国A股上市公司为样本,以签字审计师繁忙度作为上市公司对其审计师选择偏好的代理变量,考察了对外担保对上市公司的签字审计师选择偏好的影响。研究发现:存在对外担保的上市公司倾向于聘请繁忙的签字审计师,而且对外担保规模越大,倾向性越强;这种选择偏好降低了审计监督质量。How to strengthen the supervision of the financial and accounting behavior of listed companies and improve the quality of accounting firm practice is an important aspect of current financial and accounting supervision work in China.Analyzing and sorting out the laws that exist in the selection of signed auditors for listed companies can undoubtedly provide policy inspiration for this.In the negotiation process of audit business,listed companies as the demand side usually have more power and are relatively easy to achieve their own demands by selecting signed auditors.This article took Chinese A-share companies from 2012 to 2022 as samples,and used the busyness of signing auditors as a proxy variable for listed companies'auditor selection preferences,and then examined the impact of guarantees on this preference.It is found that listed companies with guarantees and larger scale of guarantees tend to hire busy signed auditors,which reduces the quality of audit supervision.

关 键 词：对外担保 签字审计师 审计师繁忙度 审计师选择 审计监督质量 

分 类 号：F234.4[经济管理—会计学]