审计师与客户间地理距离对分析师预测的影响研究  

Research on the Impact of Auditor-client Geographical Distance on Analyst Forecasts

作　　者：王帆[1] 徐灵源 李甜甜 Wang Fan;Xu Lingyuan;Li Tiantian

机构地区：[1]浙江工商大学会计学院,310018 [2]首都经济贸易大学会计学院,100070

出　　处：《审计研究》2024年第4期102-112,共11页Auditing Research

基　　金：浙江省基础公益研究计划项目(项目批准号:LY23G020004);浙江省高校重大人文社科攻关计划项目(项目批准号:2023GH039);国家社科重点项目(项目批准号:23AGL015)的资助。

摘　　要：区位作为制约信息传递的基础性因素,天然地影响着外部经济主体的信息获取成本及监督成本。审计与客户间地理距离差异如何影响审计监督效力一直颇受学者关注。本文基于2017-2021年事务所至企业注册地的距离数据,实证检验了审计与客户间地理距离差异对分析师预测准确度的影响。结果表明,审计师与客户地理临近能够通过提升审计质量、降低大股东侵占行为来提升分析师预测准确度。该提升效果在两权分离度越严重的样本中更加明显;在被审计单位和事务所交通便利、审计师具有行业专长的样本中,这种提升效果会被削弱。本文的研究从地理经济学视角丰富了审计与客户信息差异的经济后果研究。Location,as a fundamental factor that restricts information transmission,affects the cost of information acquisition and supervision for external economic entities.The impact of geographical distance differences between auditors and clients on the effectiveness of audit supervision has always been of great concern to the academia.This paper is based on the distance data between accounting firms and the registered location of enterprises from 2017 to 2021,and empirically tests the impact of geographical distance differences between auditors and clients on the accuracy of analyst earnings forecasts.The results indicate that geographical proximity between auditors and clients can improve the accuracy of analyst earnings forecasts by improving audit quality and reducing major shareholder encroachment behavior.The improvement effect is more pronounced in samples with more severe separation of weights;In samples where the audited entity and audit firm have convenient transportation and auditors have industry expertise,this improvement effect will be weakened.This paper enriches the research on the economic consequences of auditor-client information differences from a geoeconomic perspective.

关 键 词：审计师与客户地理距离 分析师预测准确度 经济地理学 

分 类 号：F274[经济管理—企业管理] F239.4[经济管理—国民经济]