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供应链共享审计与分析师盈余准确性之间的 关系研究
发表时间：2022-12-29 浏览量：312 下载量：26
| 全部作者： | 曹雨琪，陶萍，陶心骛 |
| 作者单位： | 哈尔滨工业大学经济与管理学院；大连交通大学远交大交通学院 |
| 摘 要： | 通过探究供应链共享审计与分析师盈余预测之间的关系发现：与供应链企业共享审计能够显著提升分析师盈余预测准确性。进一步研究发现与之共享审计的供应链企业的类型对于分析师预测准确性的影响不存在显著差异，而当交易双方之间的关系重要性增强时会加强供应链共享审计对预测准确性的影响。研究在前人已有研究成果的基础上，将供应链共享审计现象进一步细化分类，并对其产生的外部效应进行了更加深入的研究，一方面强化了审计功能，为会计师事务所与企业的审计选择以及信息使用者决策行为提供了参考依据；另一方面有助于拓宽分析师信息收集渠道，提高其预测质量，助力资本市场长远稳定发展。 |
| 关 键 词： | 应用统计数学；实证研究法；供应链共享审计；分析师预测准确性 |
| Title： | The research of relationshop between supplier-customer shared auditors and analyst’s earnings accuracy |
| Author： | CAO Yuqi, TAO Ping, TAO Xinwu |
| Organization： | School of Management, Harbin Institute of Technology; FESTU Transport Institute of Dalian Jiaotong University |
| Abstract： | It finds that sharing audit with supply chain enterprises can significantly improve the accuracy of analysts’ earnings forecast, according to the exploration of relationship between supply chain shared audit and analysts’ earnings forecast. Further study finds that there is no significant difference in the impact of the type of supply chain enterprise with which the audit is shared on the accuracy of analysts’ prediction, but when the importance of the relationship between the two transaction parties increase, the impact of supply chain shared audit on the accuracy of forecasts would be strengthened. On the basis of previous research results, this paper further classifies the supply chain sharing audit phenomenon, and conducts a more in-depth study on its external effects. On the one hand, it strengthens the audit function and provides a reference for accounting firms, enterprises’ audit selection and information users’ decision-making behavior. On the other hand, it is helpful to broaden the information collection channels for analysts, improve the quality of their forecasts, and help the long-term stable development of the capital market. |
| Key words： | applied statistical mathematics; empirical research; supplier-customer shared auditors; forecast accuracy |
| 发表期数： | 2022年12月第4期 |
| 引用格式： | 曹雨琪，陶萍，陶心骛. 供应链共享审计与分析师盈余准确性之间的 关系研究[J]. 中国科技论文在线精品论文，2022，15（4）：466-479. |
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