区块链技术与审计质量——基于银行函证区块链服务平台接入的证据  

Blockchain Technology and Audit Quality--Evidence from the access of accounting firms to blockchain platform for bank confirmations

作　　者：胡国强 叶蕾 孙文祥 Hu Guoqiang;Ye Lei;Sun Wenxiang

机构地区：[1]天津财经大学会计学院、审计与控制研究中心,300222

出　　处：《审计研究》2025年第2期84-97,共14页Auditing Research

基　　金：国家社会科学基金一般项目(项目批准号:23BJY110)的资助。

摘　　要：以会计师事务所接入银行函证区块链服务平台为冲击,本文利用2019-2022年我国A股上市公司样本构造双重差分模型,考察区块链技术对审计质量的影响。研究发现,事务所接入银行函证区块链服务平台能显著提升审计质量,具体表现为应计盈余管理尤其是向上的应计盈余管理程度显著下降。机制检验表明,这种影响主要通过提高函证质量进而产生抑制盈余管理的直接效应,以及提高审计效率促使审计师降低银行函证关注、增加应计项目关注的间接效应来实现。异质性分析发现,这种提升效果主要表现在银行函证工作量较大、审计独立性较弱、审计师缺乏行业专长以及客户企业风险较高的样本中。区块链技术在数字化函证的应用能起到改善审计质量的积极影响,对进一步强化现代信息技术在审计领域应用、推进我国资本市场高质量发展具有启示意义。This paper examines the effect of blockchain technology on the audit quality using a difference-indifferences model with Chinese A-share listed firms from 2019 to 2022 as samples, using accounting firms' adoption of the Platform for Bank Confirmations(BPBC). We find that audit quality is significantly improved after accounting firms adopt BPBC, evidenced by reduced accrued-based earnings management, particularly upward management. The mechanism involves dual effects, namely direct enhancement of bank confirmations reliability to detect earnings management, and indirect efficiency gains enabling auditors to reallocate attention to other accruals. Also, we find that these improvements are more pronounced for engagements with intensive bank confirmations, weak auditor independence, insufficient industry expertise, and high-risk clients. The findings indicate blockchain's positive role in auditing digitization and offer policy insights for advancing information technology in audit practices to support China's capital market development.

关 键 词：区块链技术 审计质量 银行函证区块链服务平台 数字化函证 

分 类 号：F239[经济管理—会计学]