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供应商地理距离、高铁开通与公司审计质量
摘要
新经济地理学相关研究表明，地理特征能在很大程度上影响经济主体的行
为和结果。随着高铁的普及，公司与供应商的时空距离相应缩短，极大地便捷
了各方的交流途径，使以往信息不对称的问题得到了有效缓解，增加了各方的
流通频率和深度，使公司与供应商的合作关系更为密切，提高供应链整合度，
优化资源配置。同时也加剧了供应商对公司经济活动和经营状况的影响，并加
强监督效应，使其能够充分了解企业的盈余管理程度。如此一来，公司治理水
平将大为改观，并能及时规避经营风险、审计风险，最终影响审计质量。
本文以A 股上市公司为研究对象，搜集了近三千家公司在2008-2017年间
的供应链信息，力求直观地揭示出供应商地理距离、高铁开通对审计质量的影
响。通过实证检验，本文发现：（1）供应商地理距离与审计质量成负相关关系，
即供应商地理距离较远时，公司审计质量相对更差。（2）高铁开通后，供应商
地理距离对审计质量的负向影响被大幅削弱。不仅如此，本文基于不同供应商
特征和公司特征下，进一步发现：（1）供应商集中度低时，高铁开通更能减弱
供应商地理距离对审计质量的负面影响。（2）公司应付账款比率低时，高铁开
通更能减弱供应商地理距离对审计质量的负面影响。（3）公司股权集中度低时，
高铁开通更能减弱供应商地理距离对审计质量的负面影响。（4）相比于国有国
营企业，上述影响效应在民营企业中更为显著。基于此，本文认为得益于高铁
的开通，上市公司与供应商之间的时空距离被拉近，减弱信息不对称程度，有
助于公司发挥供应链管理效应，改善公司治理水平，从而及时防范、降低经营
风险与审计风险，提高审计质量。
关键词：审计质量；供应商；地理距离；高速铁路
I
Supplier geographical distance,
high-speed rail opening and audit quality
Abstract
New economic geography studies have shown that geographical features can
greatly affect the behavior and results of economic subjects.With the popularity of
high-speed rail,the company with suppliers of space-time distance is reduced,the
communication way to greatly convenient for all parties,the previous information
asymmetry problem effectively,it increases the circulation of the frequency and
depth,make the company more closely relationship with the supplier,improve the
supply chain integration,optimize the allocation of resources.At the same time,it
also intensifies the influence of suppliers on the economic activities and operating
conditions of the company,and strengthens the supervision effect,so that it can fully
understand the degree of earnings management of the company.In this way,the level
of corporate governance will be greatly improved,and management risks and audit
risks can be avoided in time,and ultimately affect the audit quality.
Taking A-share listed companies as the research object,this paper collected the
supply chain information of nearly 3,000companies from 2008to 2017,and tried to
visually reveal the impact of geographical distance of suppliers and the opening of
high-speed rail on audit quality.The empirical results show that :(1)there is a
negative correlation between supplier geographical distance and audit quality,which
means that with the increase of supplier geographical distance,audit quality will
decline accordingly.(2)After the opening of high-speed railway,the impact of
supplier geographical distance on audit quality is greatly weakened,based on the
characteristics of different suppliers and companies,this paper further finds that :(1)
in the case of low supplier concentration,the proximity of suppliers'geographical
distance after the opening of high-speed railway has a more significant impact on the
improvement of audit quality.(2)When the ratio of accounts payable of the listed
company is low,the construction of high-speed railway in the city where the listed
company is located can weaken the negative impact of increasing geographical
distance of suppliers on audit quality.(3)When the ownership concentration is low,
the information advantage of the supplier's geographical proximity is more
significant after the opening of high-speed rail,which has a stronger effect on the
reduction of audit quality.(4)The impact of the opening of high-speed railway and
II
the geographical distance of suppliers on audit quality can be mainly seen in private
enterprises.Based on this,this paper believes that due to the opening of high-speed
railway,the space and time distance between listed companies and suppliers is
narrowed,and the degree of information asymmetry is weakened,which is helpful
for companies to give full play to the supply chain management effect,improve the
corporate governance level,so as to prevent and reduce operational risks and audit
risks in a timely manner,and improve audit quality.
Key words:Audit quality ;Supplier ;Geographical distance ;
High speed railway
III