企业学术文化对审计师决策行为的影响

The Influence of Corporate Academic Culture on the Auditor’s Decision Behavior

学术文化作为企业文化细分的重要内容对属于企业审计流程终结期行为的审计师决策行为产生影响。以家电行业为代表,通过对60家具有代表性的A股上市公司在2012—2021年10年间公开发表,并被知网收录的学术论文数量作为学术文化内涵的表现特征进行回归分析,最终发现:学术论文发表数量和质量对企业审计行为具有正向影响作用,学术论文发表越多,质量越好,企业的学术文化内涵越丰富,越能对审计师决策行为产生积极影响。

This study points out that academic culture,as an important component of corporate culture segmentation,can have an impact on the auditor’s fi nal decision-making behavior in the corporate audit process.Focusing on the home appliance industry,this study conducts a regression analysis on the number of academic papers publicly published and included on CNKI by 60 representative A-share listed companies from 2012 to 2021,which are viewed as a manifestation of academic and cultural connotations.The fi ndings go as the following:the number and quality of academic papers published have a positive impact on corporate audit behavior;the more academic papers are published,the better the quality is;the richer the academic and cultural connotations of the enterprise are,the more positive impact it can have on the auditor’s decision-making behavior.