项目质量复核人与审计师的地缘关系：合作还是合谋？

摘要/Abstract

摘要： 项目质量复核是事务所内部质量管理的重要机制。但由于数据限制，以往主要使用实验研究，大样本实证研究较少。本文获取了项目质量复核人执行年审业务的独特数据，分析项目质量复核人与审计师之间的地缘关系对审计质量的影响。研究发现：总体而言，地缘关系可以提高审计质量。机制检验发现，地缘关系通过提升沟通效率，从而发挥“合作”效应。具体表现为，当合作年限较短或审计客户的经济重要性水平较低时，地缘关系对审计质量的提升效果更加突出。异质性检验发现，“合作”效应在事务所总所承接的或高风险项目上更为明显；当项目质量复核人工作强度更大时，地缘关系的沟通优势更加突出，“合作”效应也更为明显。本研究不仅丰富了项目质量复核和地缘关系视角的审计理论文献，而且对事务所有效地组织项目质量复核工作和优化人力资源配置具有借鉴意义。

关键词: 项目质量复核人, 地缘关系, 审计质量

Abstract: Engagement quality review is an important mechanism of internal quality management of audit firms. However, due to data limitations, previous studies mainly use experimental methods, and there are few large sample empirical studies. This paper obtains the unique data of the engagement quality reviewer, and analyzes the impact of the geographical relationship between the engagement quality reviewer and the engagement partner on audit quality. The research findings are as follows: Overall, the geographical relationship can improve audit quality. The mechanism test reveals that the geographical relationship exerts a “cooperation” effect by enhancing communication efficiency. Specifically, when the cooperation years are short or the economic importance level of the audit client is low, the effect of the geographical relationship on improving audit quality is more prominent. The heterogeneity test shows that the “cooperation” effect is more obvious in projects undertaken by the firm’s headquarters or high-risk projects; when the work intensity of project quality reviewers is higher, the communication advantage of the geographical relationship is more prominent, and the “cooperation” effect is also more obvious. This research not only enriches the theoretical literature from the perspective of engagement quality review and geographical relationship, but also has significant implication for audit firms to effectively organize and manage engagement quality review and human resource allocation.

Key words: engagement quality reviewer, geographical relations, audit quality

葛秋辰, 王春飞, 陈红宽. 项目质量复核人与审计师的地缘关系：合作还是合谋？[J]. 管理评论, 2026, 38(4): 194-205.

Ge Qiuchen, Wang Chunfei, Chen Hongkuan. Geopolitical Relationship between the Engagement Quality Reviewer and Auditors: Cooperation or Collusion?[J]. Management Review, 2026, 38(4): 194-205.

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