共享审计空间布局对供应链关系的影响  

mpact of Shared Auditor Spatial Layout on Supply Chain Relationships

作　　者：向未名 马晨[1] XIANG Wei-ming;MA Chen

机构地区：[1]西北大学经济管理学院

出　　处：《科学决策》2024年第11期119-143,共25页Scientific Decision Making

基　　金：国家自然科学基金(72262033);西北大学研究生创新项目(CX2023160)。

摘　　要：在全球化经济中,市场竞争已不再是传统的企业“单打独斗”,而是供应链之间的竞争。建立客户供应商持久稳定的沟通合作是提升供应链整体竞争力的基石,稳定的客户关系能够保障供应商的主要收入来源并降低经营不确定性,对企业持续发展至关重要。因此,文章将供应链与共享审计相结合,从区位地理特征出发,关注供应链上下游企业与共享审计这一整体的空间布局对供应链关系的影响,揭示了共享审计的区位特征在提升供应链稳定性和竞争力中的关键作用。以2009-2021年A股上市公司为样本,文章研究发现,供应链与共享审计的地理距离和制度距离越近,客户稳定性越好,供应链关系越持久。进一步分析发现,共享审计对供应链的协同作用主要体现在到客户距离更近的情况下,与当前买方市场占主导地位的现状一致。此外,共享审计的大所更能有效发挥供应链协同作用,稳定供应链关系。文章的发现为供应链管理和共享审计实践提供了新的视角,对增强供应链的抗风险能力和市场竞争力具有重要的理论和实践意义。In a globalized economy,it is no longer traditional for companies to compete against each other,but rather to compete between supply chains.The establishment of enduring and robust communication and collaboration between customers and suppliers represents a fundamental pillar in the enhancement of the overall competitiveness of the supply chain.The establishment and maintenance of stable customer relationships are vital for the continued growth in business.This is because they provide a source of revenue for suppliers and reduce operational uncertainty.Therefore,this paper combines supply chains and shared auditors to focus on the impact of the spatial layout of upstream and downstream supply chain firms and shared auditors as a whole on the supply chain relationship in terms of the geographical characteristics of the location.The study reveals the key role of shared auditors’locational characteristics in enhancing supply chain stability and competitiveness.Taking A-share listed companies from 2009-2021 as a sample,the paper finds that the closer the geographic and institutional distance between supply chains and shared auditors,the better the customer stability and the more durable the supply chain relationship.Further analysis finds that the synergistic effect of shared auditors on the supply chain is mainly reflected in the case of closer distance to clients,which is consistent with the current status quo where buyer’s market dominates.In addition,the larger audit firms are more effective in leveraging supply chain synergies and improving supply chain performance.The results of the study provide new perspectives on supply chain management and shared auditors practices,which are of great theoretical and practical significance for enhancing the risk resistance and market competitiveness of supply chains.

关 键 词：共享审计 客户稳定性 地理距离 制度距离 供应链关系 

分 类 号：F239.4[经济管理—会计学]