CAJ | 학술논문

本文使用网络分析方法研究董事会的关系特征（连锁董事联结）对会计师事务所选择的影响。文章基于我国A股上市公司2007年的数据样本，使用QAP（Quadratic Assignment Procedure）分析方法，研究发现：通过连锁董事联结的两家公司在选择会计师事务所时表现出一致性，即目标公司与联结公司倾向于选择同一家会计师事务所；外部连锁董事（由独立董事形成的连锁董事）与内部连锁董事（由除独立董事之外的董事形成的连锁董事）联结的两家公司在会计师事务所选择一致性方面均有显著的正向影响，但外部连锁董事联结的影响强于内部连锁董事联结；随着企业问连锁董事联结距离（直接联结为1步距离，间接联结的距离不小于2步）的增加，公司之间的会计师事务所选择一致性程度逐渐减弱。上述结论不仅在理论上表明社会网络情境会影响公司的会计师事务所的选择，而且在实践方面为相关政策提供了有益启
본문사용망락분석방법연구동사회적관계특정（련쇄동사련결）대회계사사무소선택적영향。문장기우아국A고상시공사2007년적수거양본，사용QAP（Quadratic Assignment Procedure）분석방법，연구발현：통과련쇄동사련결적량가공사재선택회계사사무소시표현출일치성，즉목표공사여련결공사경향우선택동일가회계사사무소；외부련쇄동사（유독립동사형성적련쇄동사）여내부련쇄동사（유제독립동사지외적동사형성적련쇄동사）련결적량가공사재회계사사무소선택일치성방면균유현저적정향영향，단외부련쇄동사련결적영향강우내부련쇄동사련결；수착기업문련쇄동사련결거리（직접련결위1보거리，간접련결적거리불소우2보）적증가，공사지간적회계사사무소선택일치성정도축점감약。상술결론불부재이론상표명사회망락정경회영향공사적회계사사무소적선택，이차재실천방면위상관정책제공료유익계
Based on the methods of network analysis, the paper explores the influence of inter-corporate interlocking directorates＇ ties on auditor selection. The paper uses the data from the A share listed companies 2007 in China, as well as the QAP analysis method, and finds that： Firstly, two corporate that exist interlocking directorates＇ ties between them have cohesive on auditor selection, that＇s to say, the focus corporate and the tied corporate tend to select the same auditor. Secondly outside interlocking directorates＇ ties and inside interlocking directorates＇ ties both positively influence the inter-corporate auditor selection cohesion, and the former influence is stronger than the latter. Thirdly, as the distance of inter-corporate interlocking directorates＇ ties become longer, the cohesive strength of inter-corporate auditor selection is monotonic decreasing. The findings above not only theoretically show that social network relationships may influence the corporate auditor selection, but also provide beneficial implications for relevant policies in practice.