审计师地理距离与内部控制质量——兼论时间距离与审计师特征的调节效应

Auditor's Geographic Distance and Internal Control Quality:With the Moderating Effects of Time Distance and Auditor Characteristics

基于空间异质性视角,运用新经济地理学理论,探讨审计师的地理距离是否影响企业内部控制质量,并考察时间距离、审计师特征对两者关系的调节作用。研究发现,审计师地理距离会显著影响企业内部控制有效性;时间距离的缩短有助于提高与审计师距离较远企业的内部控制质量;具有"四大"特征的审计师亦能减弱地理距离效应。研究结论丰富了内部控制有效性影响因素的研究;对企业、内控鉴证机构以及政府部门加强内控建设、评价及监管均具有一定的借鉴与参考价值,并进一步验证了高铁对企业经济行为具有正外部效应。

Based on the perspective of spatial heterogeneity,we first use the theory of new economic geography to explore whether auditor geographic distance influences the quality of internal control,and then study the moderating effect of time distance,auditor characteristics on the relationship between auditor geographic distance and internal control quality. The study found that the auditor’s geographic distance will significantly affect the effectiveness of enterprise internal control; The shortening of the time distance is helpful to improve the quality of the internal control of an enterprise that is far from the auditor;＂BIG 4＂can also weaken the geographical distance effect. The conclusion of the study enriches the factors affecting the effectiveness of internal control. Thus it has a certain reference value to the enterprise,internal control attestation mechanism,and government departments to strengthen supervision,evaluation and construction of the internal control,and further validating our model of transportation-CRH on the enterprise economic behavior has a positive external effect.