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本文从会计师事务所层面,研究了前任审计师与客户公司之间的社会关联对后任审计师行为的外部溢出效应。研究表明,当前任审计师与客户公司之间存在社会关联时,后任审计师在其任期的第一年需要投入更多审计努力、收取更高的审计费用,审计质量却没有更高。该结果经过一系列稳健性检验后仍然成立。进一步机制检验发现,当前任审计师与客户之间互惠互利程度高时,前任审计师的社会关联对后任审计师的负向溢出效应更为明显;而当前后任审计师来自同一地区、前后任审计师沟通有效性高或后任审计师审计任期增长时,前任审计师的社会关联对于后任审计师的负向溢出效应显著降低。本文的研究结果对更全面地认识社会关联在我国审计市场的作用,以及如何引导和规范前后任审计师之间的沟通具有重要借鉴意义。
Abstract：This paper studies the spillover effect of the social networks between the predecessor auditors and executives of listed companies on the audit behavior of successor auditors. Our results show that when there are social networks between the predecessor auditor and the listed company, the successor auditor inputs more audit efforts, charges higher audit fees, and provides lower audit quality in the first year of their tenure. Our results are verified through a series of robustness checks. We also find that the negative spillover effect is more pronounced when the audit favouritism between the predecessor auditor and the client is more severe. However, when the predecessor and successor auditor locate in the same region, the communication effectiveness between the predecessor and successor auditor is high, or the audit tenure of the successor auditor increases, the negative spillover effects of the predecessor auditor's social networks on the successor auditor is significantly reduced. This paper may have important significance for a more comprehensive understanding of the role of social networks in China's audit market and how to guide and regulate the communication between the predecessor and successor auditor.
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(1)如果删除发生重大合并的会计师事务所,模型(1)、模型(2)和模型(3)的回归结果类似,本文的研究假设依然能够得到验证。
基本信息:
DOI：
中图分类号:F239.4
引用信息:
[1]张川,高新梓,李东辉,等.前任的社交圈,后任的雷区——前任审计师与客户社会关联的外部性[J].当代会计评论,2025,2(02):12-36.
基金信息:
财政部全国会计重点科研课题“具有新时代中国特色的管理会计理论与方法体系研究”(2023KJA3-04); 上海市哲学社会科学规划课题“推动共同富裕进程中三次分配的公平与效率问题研究”(2022BGL011); 国家自然科学基金青年项目“新经济时代会计信息价值相关性与机构投资者行为”(72102150);国家自然科学基金重点项目“国有企业双重目标的双轨治理理论研究”(72132006)的资助; 广东省自然科学基金面上项目“中国公募基金连锁持股同一产业链的创新驱动效应——基于产业链与创新链融合的视角”(2022A1515012061); 深圳市高等院校稳定支持计划面上项目A类“国际四大本土劣势与审计行为”(20200810151625001);
