母子公司地理分散与集团审计质量--来自高铁开通的证据  

Parent-subsidiary Geographic Dispersion and Group Audit Quality:Evidence from High-speed Railway Opening

作　　者：郭紫明 陈昭宇 胡韬 王木之 GUO Ziming;CHEN Zhaoyu;HU Tao;WANG Muzhi

机构地区：[1]清华大学经济管理学院 [2]中央财经大学会计学院

出　　处：《中央财经大学学报》2025年第4期78-91,共14页Journal of Central University of Finance & Economics

摘　　要：本文以我国A股集团型上市公司为样本,基于上市公司异地子公司是否开通高铁的视角,研究了子公司地理分散对集团审计质量的影响。我们的研究发现:上市公司子公司地理分散程度的提高会导致集团审计质量的降低,而异地子公司所在地高铁的开通,特别是重要的异地子公司所在地高铁的开通能够显著提高集团审计质量。通过横截面分析,本文发现异地子公司比例越高,异地子公司所在地开通高铁对操纵应计的影响越大。同时,当管理层业绩预告误差较大,内部控制存在缺陷,母公司和异地子公司之间的平均距离较远时,子公司所在地开通高铁更有助于促进企业内部信息传递的增量效应,提高上市公司财务报告质量和审计质量。本文的研究拓宽了信息传递的文献,同时也丰富了高铁开通以及集团审计相关的研究,具有一定的启示意义。Based on the data of A-share group companies in China,we examine the relationship between parent-subsidiary geographic dispersion and group audit quality from the perspective of whether the listed companies'off-site subsidiaries have opened high-speed rail.We find that the strengthen of the geographical dispersion of subsidiaries of listed companies will lead to the decrease of audit quality of the group,while the opening of high-speed railways in the locations of the subsidiaries in different places,especially the opening of high-speed railways in the locations of important subsidiaries in different places,can significantly improve audit quality of the group.Through cross-sectional analysis,the result shows that the higher the proportion of off-site subsidiaries,the greater the impact of the opening of high-speed rail in off-site subsidiaries on the manipulated accruals(DACC).At the same time,when the management performance forecast error is large,the internal control is defective,and the average distance between the parent company and the remote subsidiary is long,the opening of high-speed rail in the city where the subsidiary is located is more conducive to promote the incremental effect of internal information transmission within the enterprise and to improve the quality of financial reporting and auditing of listed companies our research not only broadens the literature of information transmission,but also enriches the research related to the opening of high-speed railway and group auditing,which has certain enlightenment significance.

关 键 词：集团型上市公司 子公司 高铁开通 集团审计质量 

分 类 号：F239.4[经济管理—会计学] F532[经济管理—国民经济]