共享审计师对财务审计重要性的传染效应

——基于会计师事务所规模的调节作用研究

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中图分类号：F239.4；F275 文献标志码：A 文章编号：1007-8576（2025）02-0058-13

DOI：10.16716/j.cnki.65-1030/f.2025.02.006

The Contagious Effect of Shared Auditors on Importance of Financial Auditing

一AStudyBasedontheModeratingRoleofAccountingFirmSize

ZHENGShiqiao，NIJiaxin （NanjingAudit University，Nanjing211815， China）

Abstract：Thepapertakes thea-share listedcompanies in China from 2O18 to2O22 toinvestigate thecontagion effectof sharedauditorsontheimportanceoffinancialaudit，andcalstheenterpriseswithhigherorlowerimportancelevelasconnectedcompanies，andtheenterprises withsharedauditors withtheconnectedcompaniesasconnectedcompanies.Thestudyfound thatwhentheconnectedcompanyis inthesame industryastheconnectedcompany，companieswithsharedauditorswithhigherimportancelinkedcompanies（linkedcompanies），itsimportancelevelisalsohighcomparedtoothercompanies（oconnectedcompanies），thatis，sharedauditors haveacontagionefectontheimportanceoffinancialauditunderthehighmportancelevel.Andwhenaccountingfimsarelarge，thepositivecorrelationbetweenthecontagionefectofsharedauditorsonthe importancelevelofinancialauditisweakened.Whentheconnectedcompanyis inthesameindustryastheconnectedcompany，sharedauditorsdonothaveacontagionefectatalowimportancelevel.Whentheconnectedcompanyandtheconnected companyarenotinthesame industrysharedauditorsdonothaveaninfectious efectontheimportanceoffinancialaudit.

KeyWords： sharedauditor;audit materiality level; firm size;audit style;knowledge spillover effect

财务审计是企业治理的重要环节，审计师通过对企业财务报告进行审查，可以减少信息不对称，提升企业财务报告透明度和可靠性，更好地保护投资者及其他利益相关者的利益。（剩余15920字）