与客户共享审计能提升企业投资效率吗?  

Can Sharing Audit with Customers Improve Investment Efficiency?

作　　者：李旭思 马晨[1] 张睿[1] LI Xusi;MA Chen;ZHANG Rui(School of Economics and Management,Northwest University,Xi'an 710127,China)

机构地区：[1]西北大学经济管理学院,陕西西安710127

出　　处：《审计与经济研究》2024年第4期50-58,共9页Journal of Audit & Economics

基　　金：国家自然科学基金项目(72202176);西北大学研究生创新项目(CX2023160)。

摘　　要：优化信息环境以提高企业投资效率是保障产业链供应链安全稳定的关键。基于共享审计视角,以2009—2021年A股上市公司为样本,检验与客户共享审计对企业投资效率的影响。研究表明,与客户共享审计能显著提升企业投资效率,优化企业信息环境和降低供求协调成本是其作用路径。横截面分析发现,共享审计对投资效率的积极影响在市场竞争激烈、客户集中度较高以及供应链关联度较弱时更显著。此外,获取续聘机会是共享审计师充当信息中介的动因,共享审计在提升企业投资效率的同时能促进客户价值提升。该结论丰富了共享审计赋能供应链治理的研究,也为供应商改善投资决策提供了有益参考。Improving the information environment to alleviate firm inefficient investment is the key to ensuring the security and stability of the industrial and supply chains.Based on the perspective of shared audit,this paper uses the data of the Chinese A-share listed firms from 2009 to 2021 to test the effect of sharing audit with customers on firm investment efficiency.The result shows that sharing audit with customers can improve firms'investment efficiency,optimizing the information environment and reducing the supply-demand matching costs are the main paths.The cross-sectional tests show that the positive effect of sharing audit on investment efficiency is more significant in highly competitive market,high customer concentration and weak supply chain linkages.In addition,gaining renewal opportunities is the motivation for shared auditors to be information intermediaries,and sharing audit not only improves corporate investment efficiency,but also promotes customer value.This conclusion enriches the research on sharing audit enabling supply chain governance,and provides a beneficial reference for suppliers to improve their investment decisions.

关 键 词：供应链 共享审计 信息共享 投资效率 审计意见 审计质量 审计费用 

分 类 号：F239.43[经济管理—会计学]