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    经济经纬 2023 Issue (2) :111-120
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    审计师社会网络关系与企业风险承担——基于A股上市公司的经验分析
廖义刚1,2, 何莉1, 叶承辉1
1.江西财经大学 会计学院,江西 南昌 330013;
2.江西财经大学 会计发展研究中心, 江西 南昌 330013
    Auditors’ Social Network Relationship and Enterprise Risk-taking: An Empirical Analysis of A-share Listed Companies——Empirical analysis From A-share Listed Companies
    LIAO Yigang1,2, HE Li1, YE Chenghui1
1. School of Accountancy,Jiangxi University of Finance and Economics,Nanchang 330013, China;
2. Accounting Development Research Center,Jiangxi University of Finance and Economics,Nanchang 330013, China
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摘要 以2010—2018年A股上市公司为研究样本,分析并检验审计师社会网络关系对企业风险承担的影响。研究发现:审计师社会网络关系能够提升企业风险承担水平;机制检验表明,审计师社会网络关系能够通过缓解融资约束、降低信息不对称、缓和代理问题进而提高企业风险承担水平。进一步检验还发现,当审计任期较短、客户面临的投资机会较多、客户外部融资需求较高、客户所在地区营商环境较差时,审计师社会网络关系对企业风险承担的正向影响更显著;相较于政治型社会网络,审计师的商业型社会网络更有助于提高企业风险承担水平。经济后果研究表明,由审计师社会网络关系导致的企业风险承担水平的提高,最终有利于提升企业价值。研究结论可以为审计师事务所积累人力资本和社会资本、独立审计发挥监督职能以及微观企业拓宽资源获取渠道等提供思路。
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廖义刚
何莉
叶承辉
关键词： 审计师社会网络   企业风险承担   资源效应   信息效应   监督效应     
Abstract： Taking A-share listed companies from 2010 to 2018 as research samples, this paper analyzes and examines the impact of auditors’ social network relationships on corporate risk-taking. The result shows that that auditors’ social network relationships can enhance corporate risk-taking. The mechanism test indicates that auditors’ social networks can enhance the level of corporate risk-taking by alleviating financing constraints, reducing information asymmetry, and alleviating agency problems. Furthermore, Further tests show that when the audit tenure is shorter, the clients face more investment opportunities, the higher the customers’ external financing demand, and the worse the business environment in the area where the customers are located, the auditor social network relationship has a more significant positive impact on corporate risk-taking. Compared with the political social network, the commercial social network of auditors is more helpful to improve the risk-taking level of enterprises. The study of economic consequences shows that the improvement of the level of enterprise risk taking caused by the auditors’ social network relationship is ultimately conducive to the promotion of enterprise value. The above research conclusions can provide ideas for firms to accumulate human capital and social capital, independent audit to play a supervisory role, and micro-enterprises to expand access to resources.
Keywords： Auditors' Social Networks   Corporate Risk-taking   Resource Effect   Information Effect   Supervisory Effect     
收稿日期 2022-09-07; 接受日期 ;
基金资助:国家自然科学基金项目(72072077,71762015)
通讯作者 叶承辉(1996— ),男,江西奉新人,博士研究生,主要从事资本市场会计与审计研究。   
作者简介: 廖义刚(1977— ),男,江西吉安人,教授,博士生导师,主要从事资本市场会计与审计研究;何莉(1997— ),女,江西赣州人,硕士研究生,主要从事资本市场会计与审计研究。
引用本文:   
廖义刚, 何莉, 叶承辉.审计师社会网络关系与企业风险承担——基于A股上市公司的经验分析[J].  经济经纬, 2023,2: 111-120
LIAO Yigang, HE Li, YE Chenghui.Auditors’ Social Network Relationship and Enterprise Risk-taking: An Empirical Analysis of A-share Listed Companies——Empirical analysis From A-share Listed Companies[J]  Economic Survey, 2023,V40(2): 111-120
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