论文部分内容阅读
本文旨在探讨聘任电子供应链审计师是否影响企业信用风险的评估。实证结果显示:首先,聘任四大审计师事务所的供应链审计师,对于降低企业信用风险有明显的帮助;其中,以勤业众信、资诚事务所的供应链审计师最为明显。其次,聘任不同供应链领域(上、中、下游)的供应链审计师,对于企业信用风险的降低皆有明显的帮助;但是,不同供应链领域的供应链审计师分别对企业信用风险有不同程度的影响力。最后,只有当公司的信用状况良好、财务结构健全时,聘用供应链审计师才有相辅相成的正向影响;反之,若公司的信用状况不佳、财务结构脆弱,即使聘用供应链审计师也无法对于降低信用风险有明显的影响效果。
The purpose of this article is to explore whether appointing e-supply chain auditors affects the assessment of corporate credit risk. Empirical results show that: First of all, the appointment of four audit firms supply chain auditors, to reduce the credit risk of enterprises have obvious help; Among them, to diligence UB believes, supply chain auditors Zhisheng firm most obvious. Second, the appointment of supply chain auditors in different supply chain areas (upper, middle and lower reaches) significantly reduces the credit risk of enterprises. However, the supply chain auditors in different supply chains have different opinions on the credit risk of enterprises Degree of influence. Finally, employing supply chain auditors has a positive and mutually reinforcing effect only when the company’s credit standing is good and its financial structure is sound. Conversely, if the firm’s credit conditions are poor and its financial structure is weak, it can not even employ a supply chain auditor For credit risk reduction has a significant effect.