近年来,大股东掏空行为在上市公司中较为常见,严重损害了公司及中小股东的利益,同时也会对审计师的行为产生一定的影响,使得其审计费用、审计意见随之发生改变。本文以2018~2023年A股上市公司为研究样本,实证分析大股东掏空行为与审计师行为之间的关系。结果表明,大股东掏空行为会显著增加审计师的审计费用以及对审计意见的更改也呈显著正相关关系。进一步分析表明,在非国有企业、东部和西部地区,该正相关关系更为显著。In recent years, the hollowing behavior of major shareholders has become more common in listed companies, which seriously damages the interests of the company and minority shareholders. Meanwhile, it will also have a certain impact on the behavior of auditors, making their audit costs and audit opinions change accordingly. This paper takes a-share listed companies from 2018 to 2023 as a research sample to empirically analyze the relationship between the hollowing behavior of major shareholders and the behavior of auditors. The results show that the hollowing of major shareholders will significantly increase the audit fees of auditors and change the opinions of audit opinions. Further analysis showed that the positive correlation was more significant in non-state-owned enterprises, the eastern and western regions.
国家审计的数字化转型是推动审计高质量发展的关键途径,也是增强审计在国家治理体系和治理能力现代化中的核心作用的重要举措。本文通过分析当前国家审计数字化转型的现状与挑战,结合先进生产力的特点,探究以新质生产力为代表的先进生产力在国家审计领域中的作用机制,并进一步分析新质生产力助推国家审计数字化转型面临的风险挑战与实现路径。新质生产力通过培育新质劳动对象、发展新质劳动资料、培养新质劳动人才等机制,可以助推国家审计的数字化发展。然而,目前我国数字化审计人员缺乏、数据信息安全风险、资源协调困难、政策法规不健全的问题也为国家审计数字化转型带来一定挑战,可以通过培育先进的审计人员队伍、数字审计动静结合、构建审计数据一体化模型、健全政策法规来助推转型发展。Digital transformation is a critical pathway to promoting high-quality development in Government Audit and an essential initiative to enhance its core role in the modernization of the national governance system and capacity. This paper analyzes the current status and challenges of digital transformation in government audit, explores the mechanism of the role of advanced productive forces represented by new-quality productive forces in the field of national auditing, and further analyzes the risks and challenges faced by new-quality productive forces in promoting the digital transformation of national auditing and the realization path. New quality productive forces can facilitate the digital development of governmental audit through mechanisms such as cultivating new-quality labor objects, developing new-quality labor tools, and fostering new-quality labor talents. However, challenges such as a lack of digital audit personnel, data security risks, difficulties in resource coordination, and underdeveloped policies and regulations hinder the digital transformation of government audit in China. Solutions to drive transformational development include cultivating an advanced team of audit professionals, integrating dynamic and static approaches in digital auditing, constructing an integrated audit data model, and improving policies and regulations.
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