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摄影：安徽工业大学会计系 王锴副教授

Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?

Xianjie He, Jeffrey A. Pittman, Oliver M. Rui and Donghui Wu

Shanghai University of Finance and Economics

Memorial University of Newfoundland

China Europe International Business School

The Chinese University of Hong Kong

The Accounting Review

Vol. 92: Issue. 5: Pages. 61-87

(Issue publication date: September 2017)

ABSTRACT:

We examine whether social ties between engagement auditors and audit committee members shape audit outcomes. Although these social ties can facilitate information transfer and help auditors alleviate management pressure to waive correction of detected misstatements, close interpersonal relations can undermine auditors' monitoring of the financial reporting process. We measure social ties by alma mater connections, professor-student bonding, and employment affiliation, and audit quality by the propensity to render modified audit opinions, financial reporting irregularities, and firm valuation. Our evidence implies that social ties between engagement auditors and audit committee members impair audit quality. In additional results consistent with expectations, we generally find that this relation is concentrated where social ties are more salient, or firm governance is relatively poor and agency conflicts are more severe. Implying reciprocity stemming from social networks, we also report some suggestive evidence that audit fees are higher in the presence of social ties between an engagement auditor and the audit committee. Collectively, our analysis lends support to the narrative that the negative implications—namely, worse audit quality and higher audit fees—of these social ties may outweigh the benefits.

https://doi.org/10.2308/accr-51696

We thank Eddy Cardinaels, Ferdi Gul, and Xijia Su for their insights on an earlier version of this paper. Our research has also benefited from comments from participants at the 2014 International Symposium on Audit Research, the 2014 American Accounting Association Annual Meeting, and workshops at Shanghai University of Finance and Economics, The University of Hong Kong, and Xiamen University. Shuwei Sun and Ruiguang Zhao provided excellent research assistance, and the China Institute of Certified Public Accountants generously supplied audit fieldwork day data for this research project. Xianjie He acknowledges financial support from the National Natural Science Foundation of China (No. 71202003; No. 71472113) and the MOE Project of Key Research Institute of Humanities and Social Sciences at Universities (No. 14JJD630005). Jeffrey Pittman appreciates financial support from Canada's Social Sciences and Humanities Research Council, as well as Memorial University of Newfoundland's Chair in Corporate Governance and Transparency. Oliver Rui acknowledges financial support of a China Europe International Business School (CEIBS) research grant and a grant from the National Science Fund Committee of China (No. 71372203). Donghui Wu acknowledges Rega Financial Research Project funding support.

Editor's note: Accepted by Eddy Cardinaels, under the Senior Editorship of Mark L. DeFond.

何贤杰 副教授

研究方向：资本市场会计与财务问题

教授课程：中级财务会计等

E-mail：[e-mail]

上海财经大学会计学院副教授、博士生导师。研究成果发表于（含已接受）The Accounting Review, Contemporary Accounting Research, Journal of Corporate Finance, Journal of Accounting and Public Policy, Journal of Business Ethics 以及《管理世界》,《金融研究》,《会计研究》,《审计研究》,《中国会计与财务研究》,《南开管理评论》,《财经研究》,《中国会计评论》等国内外学术期刊。研究成果被The Economist, The Wall Street Journal, Financial Times等引用和报导。曾赴香港中文大学、新加坡南洋理工大学等高校访问研究。

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