社会信任、法律环境与审计效率--基于CGSS数据的实证研究

Social Trust,Law Environment and Audit Efficiency:Empirical Research Based on CGSS Data

本文以我国沪、深两市2003—2016年上市公司为研究对象,研究了社会信任、法律环境与审计效率之间的关系,并检验了审计效率的提高是否以审计质量为代价。研究结果表明审计师在审计时会考虑公司所在地的社会信任水平,对高社会信任区域的公司会减少审计程序,从而提高审计效率。法律环境的改善也会提高审计效率,且法律环境与社会信任具有替代作用,在法律环境较差的情况下,社会信任对审计效率的促进作用相对更大。进一步的研究表明社会信任所导致的审计效率提高并没有损害审计质量。本文的研究为我们深入认识社会信任的价值、加强非正式制度建设提供了有益的思考与启示。

Using a corporate-level dataset of Chinese listed companies over the period of 2003-2016,this paper studies the relationship among social trust,law environment and audit efficiency,as well as whether the improvement of audit efficiency distort audit quality.The results show that:the auditor considers the social trust level where the company is located in the auditing procedure,and will cut back the auditing procedure for the companies in high social trust zones,which improves the auditing efficiency.The improvement of law environment increases the audit efficiency,and law environment and social trust have a substitute effect.In the poor law environment,the promoting effect of social trust on audit efficiency is more significant.Further research shows that the improvement of audit efficiency caused by social trust doesn’t damage the audit quality.The paper provides inspirational and beneficial thoughts for us to deeply understand the value of social trust and strengthen the informal system construction.