新疆财经

新疆财经 >

2025 , Vol. 0 >Issue 2: 58 - 70

DOI: https://doi.org/10.16716/j.cnki.65-1030/f.2025.02.006

管理纵横

共享审计师对财务审计重要性的传染效应——基于会计师事务所规模的调节作用研究

  • 郑石桥 ,
  • 倪佳欣
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  • 南京审计大学，江苏 南京 211815
郑石桥（1964—），男，南京审计大学审计科学研究院教授，博士生导师，研究方向为审计理论与方法；
倪佳欣（2001—），女，南京审计大学政府审计学院硕士研究生，研究方向为审计理论与方法。

收稿日期: 2024-11-15

  网络出版日期: 2025-06-17

基金资助

国家社会科学基金重大项目“百年审计理论创新研究”(21&ZD027)

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The Contagious Effect of Shared Auditors on Importance of Financial Auditing—A Study Based on the Moderating Role of Accounting Firm Size

  • ZHENG Shiqiao ,
  • NI Jiaxin
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  • Nanjing Audit University, Nanjing 211815, China

Received date: 2024-11-15

  Online published: 2025-06-17

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摘要

文章以2018—2022年我国A股上市公司为研究样本，考察共享审计师对财务审计重要性的传染效应，并将重要性水平较高或较低的企业称为被联结公司，将与被联结公司有共享审计师的企业称为联结公司。研究发现：当被联结公司与联结公司在同行业中时，与重要性水平较高的被联结公司有共享审计师的联结公司，其重要性水平相较于非联结公司更高，共享审计师在高重要性水平被联结公司情形下能够对财务审计重要性产生一定的传染效应，并且当会计师事务所规模较大时，这种传染效应会有所弱化；当被联结公司与联结公司在同行业中时，共享审计师在低重要性水平被联结公司情形下对财务审计重要性不会产生传染效应；当被联结公司与联结公司在不同行业中时，共享审计师对财务审计重要性也不产生传染效应。

关键词： 共享审计师; 审计重要性水平; 事务所规模; 审计风格; 知识溢出效应

本文引用格式

郑石桥 , 倪佳欣 . 共享审计师对财务审计重要性的传染效应——基于会计师事务所规模的调节作用研究[J]. 新疆财经, 2025 , 0(2) : 58 -70 . DOI: 10.16716/j.cnki.65-1030/f.2025.02.006

Abstract

The paper takes the a-share listed companies in China from 2018 to 2022 to investigate the contagion effect of shared auditors on the importance of financial audit, and calls the enterprises with higher or lower importance level as connected companies, and the enterprises with shared auditors with the connected companies as connected companies. The study found that when the connected company is in the same industry as the connected company, companies with shared auditors with higher importance linked companies (linked companies), its importance level is also high compared to other companies (non-connected companies), that is, shared auditors have a contagion effect on the importance of financial audit under the high importance level. And when accounting firms are large, the positive correlation between the contagion effect of shared auditors on the importance level of financial audit is weakened. When the connected company is in the same industry as the connected company, shared auditors do not have a contagion effect at a low importance level. When the connected company and the connected company are not in the same industry, shared auditors do not have an infectious effect on the importance of financial audit.

Key words： shared auditor; audit materiality level; firm size; audit style; knowledge spillover effect

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