供应商风险信号会引发审计师变更吗?——基于公司年报风险信息的经验证据  

Will Supplier Risk Signals Trigger Auditor Changes?--Empirical evidence based on risk information in firms'annual reports

作　　者：杨雨馨 王文轩 李佳忆 仝自力 Yang Yuxin;Wang Wenxuan;Li Jiayi;Tong Zili

机构地区：[1]北京物资学院会计学院,101149 [2]加州大学欧文分校,92697 [3]广东金融学院会计学院,510521

出　　处：《审计研究》2025年第1期133-146,共14页Auditing Research

基　　金：北京市习近平新时代中国特色社会主义思想研究中心项目(项目批准号:23LLGLA021);北京物资学院校级青年科研基金项目(项目批准号:2024XJQN13)的资助。

摘　　要：及时关注供应链风险信号并采取措施加以防范,对增强供应链安全可控具有重要意义。本文基于年报风险信息视角,分析并检验了供应商风险信号对公司审计师变更的影响。研究发现:供应商年报中的风险信号越强,公司发生审计师变更的概率越高;进一步研究发现,在上述影响过程中,经营复杂度、管理层信息优势与事务所声誉是引发审计师变更的关键因素;异质性检验表明,供应商议价能力越强、公司处于耐用品行业或产权性质为非国有时,供应商风险信号对审计师变更的影响越显著。此外,审计师变更后事务所配置了经验更丰富的审计人员,且最终审计质量有所提升。研究结论为公司选聘审计师的动机以及高质量审计的监督效应提供了新的证据。Paying attention to supply chain risk signals in a timely manner and taking measures to prevent them is of great significance to enhance the autonomy and control of supply chain security.From the perspective of the risk information in annual reports,this paper analyzes and tests the impact of supplier risk signals on companies'auditor changes.The study finds that the stronger the risk signals in suppliers annual reports,the higher the probability that the company will experience an auditor change.Additional analysis shows that operational complexity,management information superiority and audit firms'reputation are the key factors triggering auditor change in the above influence process.Heterogeneity analysis reveals that the effect of suppliers'risk signals on auditor change is more pronounced when the supplier bargaining power is stronger,the company is in the durable goods industry,or the property ownership is non-public.In addition,after the auditor change,the audit firm is staffed with more experienced signed auditors,and the final audit quality improves.The findings provide new evidence on companies'motives for selecting and hiring auditors and on the supervisory effects of high-quality audits.

关 键 词：供应商 年报风险信息 审计师变更 

分 类 号：F23[经济管理—会计学]