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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2024年03月第30卷第2期
   
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文章编号:1672-3104(2024)02-0131-15
 
共同审计师与企业创新投资——基于会计信息可比性的调节效应
 
彭晓1,孙奥1,孙论2
 
(1. 中南大学商学院,湖南长沙,410083;
2. 中南大学审计处,湖南长沙,410083)
 
摘  要: 共同审计师作为一种重要的信息中介,其提供的信息的有效性和重要性已引起学术界的广泛关注,利用2009—2020年A股上市公司之间共同聘请的签字审计师的数据,考察了共同审计师对客户企业创新投资的影响。研究发现,共同审计师有助于提高客户企业的创新投资水平,企业之间的会计信息可比性正向调节了共同审计师对客户企业创新投资的正向影响。进一步研究发现,企业的信息披露质量和市场化进程越高,共同审计师对客户企业创新投资的正向影响越显著;信息模仿和竞争激励机制是客户企业提高创新投资的传导路径。
 
关键词: 共同审计师;创新投资;信息模仿;竞争激励
 
 
Co-auditors and corporate innovation investment: The moderating effect based on the comparability of accounting information
 
PENG Xiao1, SUN Ao1, SUN Lun2
 
(1. School of Business, Central South University, Changsha 410083, China;
2. Audit Division, Central South University, Changsha 410083, China)
 
Abstract: As an important information transmission channel, the effectiveness and importance of auditors' information has attracted wide attention from the academic community. Existing studies have shown that the social network formed by joint auditors will affect the economic decision-making of enterprises. This article, by adopting the common auditors hired by China's Shanghai and Shenzhen A-share listed companies from 2009 to 2020, examines the impact of common auditors on customer enterprise innovation investment. The research finds that common auditors can improve the level of innovation investment of client companies, and that the accounting information comparability between companies positively regulates the positive impact of common auditors on innovation investment. Further research finds that the higher the quality of information disclosure and the higher the marketization process of the company, the more striking the positive impact of common auditors on the innovation investment of client companies. In addition, the information imitation mechanism and competition incentive mechanism are the transmission paths for client companies to enhance their innovation investment. The research of this article has enriched the relevant literature on the economic consequences of common auditors, and provided a certain reference for companies to effectively improve their innovation capabilities.
 
Key words: common auditors; innovation investment; information imitation; competitive incentive
 
 
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