企业创新能够提高审计质量吗?

Can Enterprise Innovation Improve Audit Quality?

随着产业转型升级、"大众创业、万众创新"等国家战略的实施,企业创新日益成为学术界研究的热点。基于现代风险导向审计理论,研究企业创新投入对审计质量的影响,并以产权性质为视角,进一步研究两者之间的关系。以2008-2015年上市公司为样本,研究发现:企业创新与审计质量显著正相关,并发现在国有企业中,其正相关性更强。采用工具变量,控制内生性后,结论依然成立。考虑制度环境因素,进一步发现:当政府干预程度较弱、金融发展水平较高及法治水平较低时,企业创新与审计质量的正相关性更强。研究结论为现代风险导向审计理论和审计准则特别是研发费用审计准则的制定等提供了经验证据。

With the implementation of the national strategies,the industrial transformation and upgrading,"Mass Entrepreneurship and Innovation",etc.,the enterprise innovation is becoming a hot topic in academic circles.Based on the theory of modern risk-oriented audit,this paper studies the effect of innovation input on audit quality.We further studied the relationship between innovation input and audit quality from the perspective of property rights.Taking the listed companies in 2008-2015 as samples,it is found that there is a significant positive correlation between enterprise innovation and audit quality,and the positive correlation is stronger in the state-owned enterprises.The consideration of institutional environment,further research shows that the positive relationship between the two is stronger when the degree of government intervention is weaker,the level of financial development is higher,and the level of law is lower.