摘要
企业高质量发展是实现我国经济高质量发展的重要抓手,企业的高质量发展离不开审计监督。选取2012-2021年中国A股上市公司为研究样本,实证研究审计质量对企业高质量发展的影响。研究发现,审计质量能有效促进企业高质量发展,这种促进作用在经过内生性检验和稳健性检验之后依旧成立;机制检验表明,审计质量通过提升企业声誉促进企业的高质量发展;异质性检验发现,审计质量对国有企业、东部地区企业的高质量发展促进作用更明显。
High quality development of enterprises is the important point to realize the development of economy of high quality,the high-quality development of enterprises can’t leave audit supervision.This paper selects China’s A-share listed companies from 2012 to 2021 as research samples to empirically study the impact of audit quality on the high-quality development of enterprises.The results show that audit quality can effectively promote the high-quality development of enterprises,and this promotion effects still valid after the endogeneity test and the robustness test.Mechanism test shows that audit quality promotes high-quality development of enterprises by enhancing corp-orate reputation.Test shows that audit quality plays a more significant role in promoting high-quality development of state-owned enterprises and enterprises in eastern China.
作者
蒋园园
吴琰琰
JIANG Yuan-yuan;WU Yan-yan
出处
《科学决策》
2023年第8期98-112,共15页
Scientific Decision Making
基金
陕西省教育厅人文社会科学项目(项目编号:22JK0199)
陕西省哲学社会科学重大理论与现实问题研究2022年度一般项目(项目编号:2022HZ1283)。
关键词
审计质量
企业声誉
企业高质量发展
全要素生产率
audit quality
corporate reputation
high-quality development of enterprises
total factor productivity
