摘要
民营企业是推动质量强国建设、促进经济社会发展和共同富裕的重要力量,民营企业身份认同问题深刻影响其审计师选择的经营行为。本文以2003-2021年我国沪深A股非金融类上市民营企业数据为样本,考察民营企业身份认同问题对审计师选择的影响及其作用途径。研究发现,身份认同问题降低民营企业对高质量审计师的选择意愿,且短视行为、经营风险和额外成本在其中发挥部分中介作用。进一步研究发现,这一影响关系在市场化水平低的地区、《关于完善产权保护制度依法保护产权的意见》颁布前更为显著。本文从民营企业身份认同问题这一新视角拓展审计师选择的相关研究,厘清民营企业身份认同问题与审计师选择之间的作用机理,为推动政府依法保护民营企业产权和企业家权益、提升民营企业经济绩效,促进我国经济高质量发展提供经验证据和政策参考。
Private enterprises are important subjects in promoting the construction of a strong quality country,economic and social development and common prosperity,and the identity issues of private enterprises profoundly affect their business behaviour in auditor selection.This paper examines the impact of private enterprises’identity issues on auditor selection and its pathways of action,using the data of non-financial listed enterprises in China from 2003-2021 as a sample.It found that identity issues reduce private enterprises’willingness to choose high-quality auditors,and that additional costs,short-sighted behavior,long-term value,and business risks play partially mediating roles in this relationship.In further research,it found this relationship were more significant at low levels of marketization degree and before the Opinions on Improving the Property Rights Protection System to Protect Property Rights in accordance with Law was proclaimed.This paper expands the research on auditor selection from a new perspective of identity issues,clarifies the mechanism of the relationship between identity issues of private enterprise and auditor selection,and provides empirical evidence and policy reference to promote government decentralisation and enhance the economic performance of private enterprises.
作者
陈丽蓉
高菲阳
Chen Lirong;Gao Feiyang
出处
《会计研究》
CSSCI
北大核心
2023年第8期164-178,共15页
Accounting Research
基金
国家自然科学基金(72032007)
教育部人文社科基金(20YJC790048)的资助。
关键词
国有转制型民营企业
创业型民营企业
身份认同
审计师选择
State-Owned Converted Private Enterprises
Entrepreneurial Private Enterprises
Identity
Auditor Selection
