数据资产信息披露会影响审计师选择吗?
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国家社会科学基金重大项目(19ZDA097)


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    摘要:

    数据资产是形成新质生产力的重要基础,然而其信息披露机制不健全引发的复杂问题提高了对审计服务的要求。通过探讨数据资产信息披露对审计师选择的影响,研究发现,数据资产信息披露提高了企业聘请高质量审计师的概率。机制检验表明,第一类代理成本、第二类代理成本和媒体关注发挥了中介作用,支持了代理动机和信号传递动机,但保险动机未得到支持。异质性检验显示,当处于数据密集型、非传统制造等行业或者会计师事务所发生变更、任期短、行业专长低时,企业对高质量审计服务的需求更高。此外,高质量审计师会更频繁地在关键审计事项中关注数据资产信息披露情况,并强化数据资产信息披露与企业价值的正向关系。

    Abstract:

    Data assets are an important foundation for the formation of new quality productivity, but their information disclosure mechanism is not yet sound, which has raised the requirements for audit services due to the complex problems it has caused. This article explores the impact of data asset information disclosure on auditor selection. Research has found that disclosure of data asset information increases the probability of companies hiring high-quality auditors. Mechanism testing shows that the first type of agency cost, the second type of agency cost, and media attention play a mediating role, supporting agency motivation and signal transmission motivation, but insurance theory motivation is not supported. Heterogeneity testing shows that when companies are in data intensive, nontraditional manufacturing industries, or when there are changes in accounting firms, shorter terms, or lower industry expertise, their demand for high-quality audit services is higher. In addition, highquality auditors will pay more attention to the disclosure of data asset information in key audit matters and strengthen the positive relationship between data asset information disclosure and enterprise value. This article enriches the research on the economic consequences of data asset information disclosure from the perspective of auditors, and also provides incremental contributions to explaining the motivation for hiring highquality auditors.

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刘道钦,陈志斌,黄冠华.数据资产信息披露会影响审计师选择吗?[J].审计与经济研究,2025,40(4):42-51

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  • 在线发布日期: 2025-08-20
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