社会信任程度对于审计师行为的影响及经济后果研究——基于事务所和签字审计师层面

项目名称： 社会信任程度对于审计师行为的影响及经济后果研究——基于事务所和签字审计师层面

项目编号： No.71502035

项目类型： 青年科学基金项目

立项/批准年度： 2016

项目学科： 管理科学

项目作者： 李莉

作者单位： 对外经济贸易大学

项目金额： 17万元

中文摘要： 本课题藉由中国转型经济体的独特制度和经济环境背景，将社会信任与审计行为相结合，从审计师、审计客户、资本市场投资者角度出发，基于事务所和签字审计师层面考察社会信任对于审计行为各微观主体的影响，从审计的视角揭开信任作用于经济体的“黑匣子”，并弥补现有关于社会信任微观作用机制和审计师行为决定因素文献的研究缺陷。本课题从事务所层面研究社会信任对于事务所审计意见及审计收费的影响，从签字审计师层面分析审计师特征与社会信任程度的交互作用；同时也考虑到审计师选择的内生决定机制，分析社会信任如何影响上市公司的审计师选择决策；并从上市公司资本成本和投资者对审计意见的市场反应角度分析社会信任对审计师行为影响的经济后果；最后，将对社会信任影响审计师行为的作用机理及渠道进行探析。本课题的开展将为我国推进诚信制度化建设提供微观基础和实证经验支撑，为完善我国审计市场制度设计，提高审计质量提供可行途径参考。

中文关键词： 社会信任；审计师；审计意见；审计收费；经济后果

英文摘要： Utilizing the unique institutional and economic setting of Chinese transitional economy, this project investigates the impacts of social trust on decision making of auditors, client firms, and investors, respectively, based on analyses of audit firm level and signing auditor level. In so doing, we explore the role and mechanisms of social trust on micro-level agents’ economic decisions from the perspective of auditing, thus filling in the research gap in the emerging literature on social trust and determinants of auditors’ behavior. Specifically, we first examine the effects of social trust on audit reporting opinions and audit fees, and the interaction mechanisms between social trust and charactersitics of signing auditors; then we explore how social trust affects auditor choice decisions of client firms; we further study the economic consequences of social trust on auditing behavior by examining the impacts of social trust on client firms’ cost of capital and the reaction of capital market investors to auditor opinion announcements; finally we explore the mechanisms and channels through which social trust impacts auditing behavior. This project supports recent government policy of building credibility and trust system in China by providing micro-level foundation and empirical evidence of the positive role of social trust on the economy, and also sheds new light on the possible way of improving audit quality and efficiency of Chinese audit market.

英文关键词： Social Trust;Auditors;Audit Opinions;Audit Fees;Real Economic Consequences