签字CPA与事务所社会资本对家族企业财务报表质量的影响.docxVIP

PAGE 22 签字CPA与事务所社会资本对家族企业财务报表质量的影响 摘 要 我国在改革开放以来，经济高速发展。其中的非公有制经济发展取得了令人瞩目的成果，而家族企业作为其中一类，正迅速发展成为中国民营企业创业的主流。家族企业作为经济社会的一类重要组织，在我国经济的发展中扮演着重要角色。 家族企业和普通企业相比，有一定的特殊性，本着具体问题具体分析的原则，针对家族企业的财务报告的质量影响因素和评价标准，相关专家学者们对此进行研究，给出了不同的意见。但现阶段，从信息披露角度出发是学者们主要研究的大致方向。较于普通企业，其内部治理很容易出现欠缺，导致出现“第二类代理问题”，为了解决这类问题，外部审计师的制约显得尤为重要。而审计师的独立性应该如何得到保证是一个关键问题。 本文从研究审计师与事务所的社会资本与财务报表质量的关系为切入点，以2009-2017年家族企业的数据为研究样本，来考察审计师的社会资本对家族企业财务报表质量的影响。首先本文从理论研究角度出发，对国内外专家关于家族企业的界定进行了总结，根据相关文献，列出财务报表质量的指标判定方法、审计师的社会资本对财务报表质量的研究现状等内容，提出了文本假设。随后确定了文本研究样本，并通过回归分析对所提出的假设进行检验。本文得出以下结论：审计师的社会资本对家族企业财务报表质量有显著的促进作用。 本文的创新之处在于从审计师社会资本和地理距离出发，与财务报表质量进行了实证分析，并不仅局限于理论分析，以此得出较为清晰准确的结论，并据此对上市家族企业提出建议。 关键词：家族企业；外部审计师；社会资本；审计质量 The influence of CPA and social capital on the quality of financial statements of family enterprises Abstract Since Chinas reform and opening up, the economy has developed rapidly. Among them, the development of non-public economy has made remarkable achievements, and family enterprises, as one of them, are rapidly developing into the mainstream of private enterprise entrepreneurship in China. As a kind of important organization in economic society, family business plays an important role in the development of our countrys economy. Compared with ordinary enterprises, family enterprises have certain particularity. Based on the principle of specific analysis of specific problems, relevant experts and scholars have studied the factors affecting the quality of financial reports and evaluation standards of family enterprises and given different opinions. However, at present, from the perspective of information disclosure is the main research direction of scholars. Compared with ordinary enterprises, their internal governance is easy to be deficient, leading to the emergence of the second type of agency problem, in order to solve this kind of problem, the external auditors restriction is particularly important. But how auditor independence should be guaranteed is a key issue. In this paper, the re