校友關係與審計質量

Abstract

近年來，社會關係在經濟活動中的作用和影響越來越成為研究熱點。經濟活動中雙方或者多方之間的關係對事件的影響不斷成為專家學者的研究命題。校友關係作為一種重要的社會關係，具有很大的潛在研究價值。同時，審計品質的相關研究涉及面廣，研究角度深入且廣泛，但關於社會關係和審計品質之間的影響研究還略顯不足。在中國這樣一個注重“人情”的社會中，校友關係對於審計品質是否會有影響又會是怎樣的影響等一系列問題是非常值得探討的。 本文選取了社會關係中的校友關係作為研究對象，回顧了國內外學者對於社會關係和審計品質的文獻研究，提出了校友關係會對審計品質有影響的相關假設，並對校友關係對審計品質的影響做了更深入的分析。本文以中國A股上市公司為樣本，通過理論分析和實證分析，對提出的假設進行檢驗。研究結果為（1）驗證了校友關係確實會影響審計品質，且為不利影響。（2）政府監管會抑制校友關係對審計品質的影響，弱化校友關係效應。（3）審計費用與審計品質正相關，但校友關係會破壞這種正相關性，過高的審計費用可能是管理層與會計師達成共謀的成本。最後，本文根據研究結果提出了一些研究中的不足和未來如何進一步研究的想法，同時也為實務中如何在審計中保持更高的獨立性和政府機關如何監管提供了一些思路。

Recently, the research on the social relations in economic activities has gradually and increasingly became an academic research hot spot. More and more scholars develop their studies on the impact of the cases with relationship between two parties or multiple parties in economic activities. School ties, as one specific important social relations have splendid values to explore. At the same time, audit quality has always been a widely concerned issue in academic and practical circles. The study about how to improve audit quality has a long history and covers a wide range of aspects, but the research on the impact between social relations and audit quality is still slightly inadequate. In China, a society that attaches many importance to “interpersonal relation”, it is worth discussing whether the social relations will affect the audit quality. This paper chooses the school ties in social relations as the research object. In the following section, I review the literature research on social relations and audit quality by scholars at home and abroad, put forward the hypothesis that school ties will affect audit quality, and make a more in-depth analysis on the impact of school ties and audit quality. After theoretical and empirical analysis, this paper validates the hypothesis based on the sample of A-share listed companies in China. The results show that (1) School ties will affect audit quality, and it has a negative impact.(2) Government regulation can restrain the impact of school ties to audit quality and weaken the effect of school ties. (3)Audit fees are positively correlated with audit quality, but school ties may undermine this positive correlation. Excessive audit fees may be the cost of collusion between management and accountants. Finally, at the end of this paper I bring forth some shortcomings when I wrote this paper and offer some proposals on how to do further study in the future. Moreover, I also provide some ideas on how to maintain higher independence in auditing and the supervision of government organs in practice.