校友关系影响审计质量研究——基于权利中心度和关系亲密度的证据

Research on Impact of School Ties on Audit Quality——Evidence from Right Centrality and Relational Intimacy

审计质量的影响因素颇受学术界的关注,但从社会关系角度来研究却略显不足。以我国沪深A股2006-2016年上市公司为样本,从社会关系的角度,研究注册会计师与高管的校友关系对审计质量的影响。通过研究发现,校友关系会影响审计质量,这表明通过校友关系建立起来的相互信任和关照促进了注册会计师和客户的共谋;此外,权力越大,影响越显著;关系越亲密,影响越显著。进一步研究发现,会计师事务所规模和政府监管弱化了这种关系效应的发挥。深化了对校友关系影响审计质量的认识,并探讨了其影响机制,对政府部门采取有针对性的监管措施有借鉴意义。

The influencing factors of audit quality are concerned by academic circles,but the study from the perspective of social relations is slightly inadequate. In this paper,we use China listed companies in 2006-2016 as samples,from the perspective of social relations to study the influence of the school ties between the auditors and client executives on the audit quality. Through the study found,school ties affect audit quality,it shows that the mutual trust and care established through school ties promote the collusion between auditors and client executives;the greater the right,the more significant the impact; the closer the relationship,the more significant the impact. Further study found,the scale of accounting firms and government regulation weaken the effect of the relationship. This paper deepens the understanding of the influence of school ties on audit quality,and discuss the mechanism of its influence,is of reference significance for government departments to take targeted regulatory measures.