Audit Team Internal Cooperative Relationship Network and Audit Efficiency
Based on the audit report co-signing relationship data in China formed through auditor's cooperative practice in the same audit firm,this paper identifies the closeness of individual audit teams and its internal cooperative relationship network each year,and use Data Envelopment Analysis(DEA)to calculate the audit efficiency of A-share listed companies in China from 2013 to 2022.We then study whether the closeness of the auditor's team network is conducive to improving the audit efficiency of the client company in the case that there is a spillover of audit knowledge and experience of a specific client company within the team.The research finds that the two variables are significantly positively correlated,and this relationship is affected by factors such as audit firm size,auditor attributes and audit team characteristics.The mechanism is that similar audit styles at the team level can unify non-institutional templates or paradigms in audit work,which passed a series of endogeneity and robustness tests.The research conclusion of this paper provides reference for audit firms to improve audit efficiency from the perspective of the internal structure of the audit team,which helps to enhance the assurance ability of auditors.
NETL
NSTL
万方数据
