与客户共享审计师会影响供应商的关系专用性投资吗？

管理评论 ›› 2022, Vol. 34 ›› Issue (2): 291-302.

与客户共享审计师会影响供应商的关系专用性投资吗？

胡志颖, 童梦露, 刘桐桐

北京科技大学经济管理学院, 北京 100083

收稿日期:2018-08-03 出版日期:2022-02-28 发布日期:2022-03-24
作者简介:胡志颖，北京科技大学经济管理学院副教授;童梦露，北京科技大学经济管理学院硕士研究生;刘桐桐，北京科技大学经济管理学院硕士研究生
基金资助:
教育部人文社会科学一般项目（19YJA790032）。

Does Sharing Auditor Impact Suppliers' Relationship-specific Investment?

Hu Zhiying, Tong Menglu, Liu Tongtong

School of Economics and Management, University of Science and Technology, Beijing 100083

Received:2018-08-03 Online:2022-02-28 Published:2022-03-24

摘要/Abstract

摘要： 供应链关系专用性投资存在套牢问题，信息不对称的存在将加剧关系专用性投资的套牢问题，因此降低供应商与客户之间的信息不对称程度将有效促进关系专用性投资。本文验证了共享审计师这一信息中介的作用，以2009—2015年上市公司为样本，研究发现，与客户共享审计师促进了供应商关系专用性投资，且增加会计信息可比性、提升信任和传递软信息都是共享审计师促进关系专用性投资的路径。进一步分析结果表明，在客户行业集中度更高和供应商融资约束程度更高的情况下，与客户共享审计师对供应商关系专用性投资的促进作用更强。

关键词: 共享审计师, 关系专用性投资, 会计信息可比性, 软信息

Abstract: Relationship-specific investment of suppliers may be faced with held-up problem, which means relationship-specific assets should be under-invested if suppliers are not properly encouraged. Information asymmetry will aggravate this problem. Therefore reducing the degree of information asymmetry between suppliers and customers will effectively promote the relationship-specific investment. This paper takes firms listed in China’s capital market from 2009 to 2015 as sample, examines the role of the auditor as an information intermediary and finds that sharing auditor with customers will increase relationship-specific investment, and when customer and supplier have less accounting comparability, customers are less trusted by suppliers and auditor has higher ability to gather or communicate soft information, the information intermediary role of auditor in promoting suppliers’ specific investment is more significant. Further results show that the role of shared auditor in promotion of relation-specific investment is more significant in firms with more competitive customers and more serious financial constraints.

Key words: shared auditor, relationship-specific investment, accounting comparability, soft information

胡志颖, 童梦露, 刘桐桐. 与客户共享审计师会影响供应商的关系专用性投资吗？[J]. 管理评论, 2022, 34(2): 291-302.

Hu Zhiying, Tong Menglu, Liu Tongtong. Does Sharing Auditor Impact Suppliers' Relationship-specific Investment?[J]. Management Review, 2022, 34(2): 291-302.

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