复杂供应链网络风险识别下的审计质量研究——基于全球断供冲击的视角
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国家自然科学基金青年项目(72102229);教育部人文社会科学研究青年基金项目(20YJC630143);中南财经政法大学中央高校基本科研业务费专项资金(2722022BY014)


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    摘要:

    通过重点考察复杂供应链网络风险识别下的审计质量,研究发现全球断供冲击下我国下游企业供应链运营的中断风险显著提升了审计质量。作用机制表明,全球断供冲击会影响审计师执业风险,进而提高下游企业的审计质量。异质性分析显示,上述效应在事务所信息化水平高、企业供应商集中度低、审计师具备行业专长及大规模事务所的样本中更加显著。经济后果检验表明,在全球断供冲击下高质量审计供给有助于降低企业股价同步性,提高资本市场定价效率。研究结论不仅丰富了供应链网络风险与审计质量的相关研究,也为识别复杂供应链网络风险传播机理、增强供应链竞争力提供了理论依据与经验参考。

    Abstract:

    This paper focuses on the auditor's decisions under the risk identification of complex supply chain network. We find that the disruption of supply chain operations of downstream enterprises significantly improves audit quality. Further mechanism test shows that global supply chain disruption impacts auditor engagement risk and finally improves audit quality. The heterogeneity test finds that above results is more significant in the samples with higher information technology capability, lower supplier concentration, auditor with higher industry expertise and large audit firms. The economic consequences test shows that under the impact of global supply interruption, the supply of high-quality audit can help reduce the synchronization of corporate stock prices and improve the pricing efficiency of capital market. The conclusion of this paper enriches the relevant research on the risk of supply chain system and audit quality, it also provides theoretical basis and experience reference for identifying risk propagation mechanism of complex supply chain network and enhancing supply chain competitiveness.

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王嘉鑫,赵 牧,黄 翔,袁 雪.复杂供应链网络风险识别下的审计质量研究——基于全球断供冲击的视角[J].审计与经济研究,2023,(5):

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  • 在线发布日期: 2023-10-13
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