企业数字化粉饰策略与审计师选择  

Corporate Digital Whitewash Strategies and Auditor Selection

作　　者：张振波 ZHANG Zhenbo(School of Public Management,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学公共管理学院,江苏南京211815

出　　处：《审计与经济研究》2024年第6期32-40,共9页Journal of Audit & Economics

基　　金：国家自然科学基金项目(72404136、72174136);江苏省青蓝工程(2022)。

摘　　要：数字化转型往往难以一蹴而就,部分企业可能采取数字化粉饰策略以实现低成本的声誉建构和形象管理。基于2008—2021年A股上市公司数据,实证检验企业数字化转型中的粉饰策略对审计师选择的影响。研究发现,企业数字化粉饰策略与高质量审计师选择呈显著负向关系,且这一影响具有长期效应;机制检验表明,在选聘审计师时通过向下匹配机制从而获得审计意见的正向偏离,是在数字化转型中采取粉饰策略的公司倾向于聘用小规模会计师事务所的重要动机;异质性分析发现,数字化粉饰策略对审计师选择的影响,在内部控制水平较低、行业竞争程度更高以及所在地被列入“智慧城市”试点的企业中体现得更加明显。Digital transformation is often difficult to achieve overnight,and some companies may adopt digital whitewashing strategies to achieve low-cost reputation construction and image management.Based on the data of A-share listed companies from 2008 to 2021,the impact of corporate digital transformation's whitewashing strategy on auditor selection is empirically examined.It is found that firms digital whitewashing strategy is significantly negatively related to high-quality auditor selection,and this effect has a long-term effect.Mechanism tests indicate that the downward matching mechanism in selecting and hiring auditors and thus obtaining a positive bias in audit opinions is an important motivation for firms adopting whitewashing strategies in digital transformation to prefer hiring smaller auditors.Heterogeneity analysis finds that the impact of digital whitewashing strategies on the auditor selection is more pronounced in firms with lower levels of internal control,higher levels of industry competition,and locations that are included in“smart city”pilots.

关 键 词：数字化转型 实质性转型 形式性转型 数字信息披露 形象管理 数字化粉饰 审计师选择 审计意见 审计意见激进度 

分 类 号：F239.43[经济管理—会计学]