摘要
以2007—2020年沪、深A股上市公司为样本,我们研究了产品市场竞争地位对上市公司审计师选择的影响及作用机理。结果发现:产品市场竞争地位越高,公司越倾向于选择高质量审计师。当上市公司所处行业的竞争程度较高时,产品市场竞争地位与审计师选择的正向关系会更加显著。进一步研究表明,上市公司产品市场竞争地位能够通过企业内部控制有效性影响其审计师选择,即企业内部控制在产品市场竞争地位与审计师选择的关系中发挥着中介作用。
Based on the data of A-share listed companies from 2007 to 2020 in China,we investigate the effect and mechanism of product market competitive position on auditor choice.We find that the higher the product market competitive position,the more likely companies are to choose high-quality auditors.This positive relationship will be more significant when the competition degree of the industry in which the listed company is located is higher.Further research shows that the product market competitive position of listed companies can affect their auditor choice through the effectiveness of enterprise internal control,and the corporate internal control plays an intermediary role in the relationship between product market competitive position and auditor choice.
作者
王文姣
廖雯茜
杨丽冰
Wang Wenjiao;Liao Wenxi;Yang Libing(College of Management,Sichuan Agricultural University,Chengdu 611130)
出处
《中国审计评论》
2022年第1期85-104,共20页
China Auditing Review
基金
四川省农村发展研究中心项目“四川省农业高质量发展困境与解困路径研究:基于地方政府涉农资金配置”(CR2121)
关键词
产品市场竞争地位
审计师选择
行业竞争程度
企业内部控制
中介效应
product market competitive position
auditor choice
competition degree of industry
corporate internal control
the mediating effect
作者简介
王文姣(1990-),女,四川乐山人,四川农业大学管理学院讲师,管理学博士,研究方向为资本市场财务与审计;廖雯茜(2001-),女,四川乐山人,四川农业大学管理学院在读本科生,研究方向为资本市场财务与审计;杨丽冰(1997-),女,四川巴中人,四川农业大学管理学院在读硕士研究生,研究方向为资本市场财务与审计。
