共享審計師對財務(wù)審計重要性的傳染效應(yīng)

——基于會計師事務(wù)所規(guī)模的調(diào)節(jié)作用研究

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中圖分類號：F239.4；F275 文獻標志碼：A 文章編號：1007-8576（2025）02-0058-13

DOI：10.16716/j.cnki.65-1030/f.2025.02.006

The Contagious Effect of Shared Auditors on Importance of Financial Auditing

一AStudyBasedontheModeratingRoleofAccountingFirmSize

ZHENGShiqiao，NIJiaxin （NanjingAudit University，Nanjing211815， China）

Abstract：Thepapertakes thea-share listedcompanies in China from 2O18 to2O22 toinvestigate thecontagion effectof sharedauditorsontheimportanceoffinancialaudit，andcalstheenterpriseswithhigherorlowerimportancelevelasconnectedcompanies，andtheenterprises withsharedauditors withtheconnectedcompaniesasconnectedcompanies.Thestudyfound thatwhentheconnectedcompanyis inthesame industryastheconnectedcompany，companieswithsharedauditorswithhigherimportancelinkedcompanies（linkedcompanies），itsimportancelevelisalsohighcomparedtoothercompanies（oconnectedcompanies），thatis，sharedauditors haveacontagionefectontheimportanceoffinancialauditunderthehighmportancelevel.Andwhenaccountingfimsarelarge，thepositivecorrelationbetweenthecontagionefectofsharedauditorsonthe importancelevelofinancialauditisweakened.Whentheconnectedcompanyis inthesameindustryastheconnectedcompany，sharedauditorsdonothaveacontagionefectatalowimportancelevel.Whentheconnectedcompanyandtheconnected companyarenotinthesame industrysharedauditorsdonothaveaninfectious efectontheimportanceoffinancialaudit.

KeyWords： sharedauditor;audit materiality level; firm size;audit style;knowledge spillover effect

財務(wù)審計是企業(yè)治理的重要環(huán)節(jié)，審計師通過對企業(yè)財務(wù)報告進行審查，可以減少信息不對稱，提升企業(yè)財務(wù)報告透明度和可靠性，更好地保護投資者及其他利益相關(guān)者的利益。（剩余15920字）