管理层内部联盟与审计意见购买

Internal Coalition of Management and Audit Opinion Shopping

本文以2003-2020年中国沪深A股上市公司为样本,研究管理层内部联盟与审计意见购买之间的关系。研究发现,管理层内部联盟关系越紧密,上市公司越可能进行审计意见购买。进一步研究发现,在国有企业、第一大股东持股比例低以及股权制衡度高的企业,管理层内部联盟与审计意见购买之间的关系更为显著;而声誉机制会提升会计师事务所的独立性,抑制审计意见购买行为。研究结论丰富了管理层内部联盟、审计意见购买和审计独立性等领域的文献,为优化公司治理和上市公司审计市场监管提供了理论支持和经验证据。

Based on the related data of firms listed on A-share markets between 2003 and 2020,this paper examines the relationship between internal coalition of management and audit opinion shopping.By our study,we have discovered that the greater internal coalition of management leads to more audit opinion shopping of listed companies.Our further research indicates that,the relationship between internal coalition of management and audit opinion shopping is much stronger when the firm is state-owned,when the proportion of shareholding made by the first large shareholder is lower or when the equity balance is higher.The reputation mechanism will enhance the independence of accounting firms and inhabit the purchase of audit opinion.This paper enriches literature in the fields of internal coalition of management,audit opinion shopping,auditing independence and so on.This study also provides theoretical support and empirical evidence for optimizing corporate governance and supervision of audit market of listed companies.