文献类型：期刊文献

中文题名：企业诉讼风险与审计师选择研究

英文题名：A Study on Enterprise Litigation Risk and Auditor Selection

作者：赵彦锋[1]

机构：[1]河南财经政法大学电子商务与物流管理学院,河南郑州450046

第一机构：河南财经政法大学电子商务与物流管理学院

年份：2021

卷号：38

期号：4

起止页码：103-112

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2020】；CSSCI:【CSSCI2021_2022】；

基金：河南省科技厅软科学项目(212400410540);河南省哲学社会科学规划项目(2020BJJ008)。

语种：中文

中文关键词：诉讼风险;审计师选择;经营风险;代理成本;法制环境

外文关键词：Litigation Risk;Auditor Selection;Operating Risk;Agency Cost;Legal Environment

摘要：以我国沪深A股2008—2019年上市公司为样本,研究企业诉讼风险对审计师选择的影响。研究发现:诉讼风险具有抑制选择高质量审计师效应;中介效应检验表明,企业诉讼风险主要通过提高代理成本、增加经营风险而降低选择高质量审计师的概率;异质性分析显示,良好的公司治理、内部控制以及外部信息环境能削弱诉讼风险对审计师选择的负向影响,而较好法治环境与新审计准则实施则强化了这一效应。研究结论丰富了企业诉讼风险经济后果与审计师选择影响因素文献,并为企业选择审计师及审计师应对客户诉讼风险提供借鉴。
Taking the listed companies of Shanghai and Shenzhen A shares in China from 2008 to 2019 as samples, this paper studies the influence of corporate litigation risk on auditor selection. The study shows that litigation risk has the effect of inhibiting the selection of high-quality auditors. The intermediary effect test indicates that the enterprise litigation risk can reduce the risk probability of choosing high-quality auditors mainly by increasing agency costs and operating risks. The heterogeneity analysis shows that good corporate governance, internal control and external information environment can weaken the negative impact of litigation risk on auditor selection, while a better legal environment and the implementation of new audit standards strengthen this effect. The study enriches the literature on the economic consequences of corporate litigation risks and the influencing factors of auditor selection, and provides a reference for enterprises to choose auditors and auditors to deal with client litigation risks.