连锁董事联结与会计师事务所选择

发布时间：2018-12-26 16:34

【摘要】：本文使用网络分析方法研究董事会的关系特征(连锁董事联结)对会计师事务所选择的影响。文章基于我国A股上市公司2007年的数据样本,使用QAP(Quadratic Assignment Procedure)分析方法,研究发现:通过连锁董事联结的两家公司在选择会计师事务所时表现出一致性,即目标公司与联结公司倾向于选择同一家会计师事务所;外部连锁董事(由独立董事形成的连锁董事)与内部连锁董事(由除独立董事之外的董事形成的连锁董事)联结的两家公司在会计师事务所选择一致性方面均有显著的正向影响,但外部连锁董事联结的影响强于内部连锁董事联结;随着企业间连锁董事联结距离(直接联结为1步距离,间接联结的距离不小于2步)的增加,公司之间的会计师事务所选择一致性程度逐渐减弱。上述结论不仅在理论上表明社会网络情境会影响公司的会计师事务所的选择,而且在实践方面为相关政策提供了有益启示。
[Abstract]:This paper uses the network analysis method to study the relationship characteristics of the board of directors (linkage of directors) on the choice of accounting firms. Based on the data samples of A-share listed companies in China in 2007, using QAP (Quadratic Assignment Procedure) analysis method, the paper finds that the two companies linked by chain directors show consistency in selecting accounting firms. That is, the target company and the linked company tend to choose the same accounting firm; The two companies with external chain directors (chain directors formed by independent directors) and internal chain directors (chain directors formed by directors other than independent directors) both have consistency in the choice of accounting firms. Significant positive effects, However, the influence of external interlocking directors is stronger than that of internal interlocking directors. With the increase of interfirm linkage distance (direct link is 1 step distance, indirect link distance is not less than 2 steps), the degree of consistency between firms is gradually weakened. The above conclusions not only show that the social network situation will affect the choice of the firm's accounting firm in theory, but also provide useful enlightenment for the relevant policies in practice.
【作者单位】：东北财经大学工商管理学院;
【基金】：国家自然科学基金青年项目“企业网络视角下的公司治理:基于连锁董事的研究”(项目批准号:71002093) 国家社会科学基金重大招标项目“完善国有控股金融机构公司治理研究”(项目批准号:10zd&035) 中国博士后科学基金面上项目“连锁董事与股票期权扩散:基于企业间知识转移理论视角的研究”(项目批准号:20110490766)的资助
【分类号】：F233;F832.51;F224

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