企业家社会资本与审计质量关系研究——来自中国房地产上市公司的经验研究

Study on Relationship between Entrepreneurs’ Social Capital and Audit Quality——Evidence from Chinese Real Estate Listed Companies

本文以我国2013年获得无保留审计意见的A股房地产上市企业为研究样本,采用修正的Jones截面模型,考察了企业家社会资本与审计质量之间的关系。研究结果表明:企业家的纵向关系网络和政治地位对企业的审计质量有显著负面影响,企业家的横向关系网对审计质量则会产生显著积极作用,但是我们并没有发现企业家声誉对于审计质量有显著影响。

This paper uses the data of real estate listed firms that received unqualified audit opinions in 2013 in the Chinese A- shares as research samples and investigates the relationship between entrepreneurs’ social capital and audit quality by using the Cross- sectional Jones Model. Results show that the vertical social network and political status have significant negative effects on the audit quality while the horizontal social network is positively related to the audit quality. In addition,the paper does not find any evidence about whether or not the entrepreneurs’ reputation has great impact on the audit quality.