共享审计师合作关系网络与会计信息可比性  

Shared Auditor Partnership Network and Accounting Information Comparability

作　　者：廖义刚[1,2] 魏雪聪 叶承辉 LIAOYigang;WEI Xuecong;YE Chenghui(School of Accountancy,Jiangxi University of Finance and Economics,Nanchang 330013,China;Accounting Development Research Center,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 [2]江西财经大学会计发展研究中心,江西南昌330013

出　　处：《审计与经济研究》2024年第4期30-40,共11页Journal of Audit & Economics

基　　金：国家自然科学基金项目(72072077);2023年江西财经大学研究生创新课题(20231015140501058)。

摘　　要：以2010—2020年A股上市公司为研究样本,分析并检验样本公司与同行其他公司共享审计师合作关系网络对会计信息可比性的影响。研究发现,选择与同行共享审计师合作关系网络的公司会计信息可比性更高。当审计师合作关系网络具有行业专长、审计师处于网络核心位置、网络内同行审计师之间距离更近时,共享审计师合作关系网络对公司会计信息可比性的提升作用更强;此外,这一效应还受到事务所规模以及事务所转制等因素的影响。检验还发现,与同行公司共享审计师合作关系网络能够促进审计效率的提升,且不会造成客户信息的泄露。上述研究结论证实了与同行公司共享审计师合作关系网络会对会计信息可比性产生积极影响,拓展了审计团队领域以及事务所治理的相关研究文献,对保障和提升审计师的执业质量具有一定的启示意义。This paper takes China's A-share listed companies from 2010 to 2020 as a research sample to analyze and test the influence of sharing auditor partnership network with peer companies on the comparability of accounting information.The results indicate that:accounting information is more comparable for companies that share a network of auditor partnerships with their peers.The higher network industry expertise,the higher network centrality or the closer peer auditors within the network to each other,the stronger effect of shared auditor partnership network on the comparability of accounting information.In addition,this effect is also influenced by factors such as auounting firm size and auounting firm conversion.Finally,it is found that sharing the auditor partnership network with peer firms can improve audit efficiency without compromising client information.The findings of this study suggests that sharing an auditor partnership network with peer firms has a positive impact on the comparability of accounting information,enriches the research of audit team,as well as the research of accounting firm governance,and also has implication for ensuring and improving auditor practice quality.

关 键 词：共享审计师 审计师合作关系网络 同行公司 会计信息可比性 行业专长 审计效率 信息泄露 

分 类 号：F239.43[经济管理—会计学]