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论文编号：	14027
作者编号：	2120213283
上传时间：	2023/6/7 20:33:55
中文题目：	双层关系网络对审计质量及审计师变更影响的研究
英文题目：	Research on the influence of the Double-tier Relationship Network on Audit Quality and Auditor Change
指导老师：	张继勋
中文关键字：	双层关系网络；审计质量；审计师变更
英文关键字：	Double-tier Relationship Network; Audit Quality; Auditor Change
中文摘要：	目前在我国审计市场中，连锁董事和共享审计师形成的“双层关系网络”广泛存在，审计作为有效的外部监督手段，一定程度上缓解了委托代理问题，是规范资本市场的重要一环。由于“双层关系网络”能够促进信息传递，且上市公司和会计师事务所关系密切，本文以审计结果为桥梁，目的是探究双层关系网络的作用效果。 本文以上市公司和会计师事务所形成的“双层关系网络”为背景，基于我国沪深A股2014-2020年上市公司整理得到的样本数据，探究双层关系网络对审计质量及审计师变更的影响，以及这种影响是全体董事会成员的共同作用还是审计委员会成员的作用。研究结果发现，第一，双层关系网络会降低上市公司发生财务重述的概率，且这类公司不太可能发生审计师变更。进一步，这种影响同样存在于审计委员会成员的“双层关系网络”，并且这种效应是全体董事会成员的共同作用，不仅仅是审计委员会成员的影响。第二，对于处入“双层关系网络”的公司，如果和其同处于一个“双层关系网络”的关联公司在上一年发生重述，该样本公司反而不愿变更目前的会计师事务所，且保留会计师事务所会在随后几年带来审计质量的提升。第三，相对于“两职合一”的上市公司，在董事长不兼任总经理的公司中，双层关系网络可以带来审计质量的提升。研究的结论有助于从社会关系网络的视角理解审计的监督作用，为上市公司聘任董事会成员和会计师事务所方面提供有益参考，并帮助财务报表使用者识别双层关系网络带来的经济效益以更好地做出决策。
英文摘要：	Currently, the "Double-tier Relationship Network" formed by common directors and auditors has become a universal phenomenon in China's audit market. As an effective external supervision means, audit has alleviated the principal-agent problem to some extent and becomes an important part of regulating the capital market. Because the "Double-tier Relationship Network" can promote information transmission, and listed companies and auditing firms are closely related, this paper takes the audit results as a bridge to explore the effect of the double-tier relationship network. Based on the "Double-tier Relationship Network" formed by listed companies and auditing firms, this paper explores the influence of the double-tier relationship network on audit quality and auditor change, and whether this influence is the joint action of all board members or the role of audit Committee members, based on the sample data collected by listed companies in Shanghai and Shenzhen A-shares from 2014 to 2020. The results show that, firstly, the double-tier relationship network will reduce the probability of financial restatement, and such companies are unlikely to change accounting firms. Furthermore, this effect also exists in the "Double-tier Relationship Network" of audit committee members, and this effect is the joint action of all board members, not just the influence of audit committee members. Secondly, for companies that are involved in the "Double-tier Relationship Network", if their affiliated companies restate in the previous year, the company is reluctant to change the auditing firm, and the audit quality will be improved in the following years. Thirdly, compared with the listed companies with "CEO duality", in companies where the chairman is not the general manager, the double-tier relationship network can improve the audit quality. The conclusion of the study is helpful to understand the supervisory role of audit from the perspective of social network. It also provides useful reference for companies to hire board members and accounting firms and helps financial statement users identify the economic benefits brought by the double-tier network.
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