宗教、外部监督与审计质量：数据挖掘与经验证据

Using both data on religious atmosphere around audit firms and Chinese listed companies derived from data mining and data on religiosity of auditors and top managers, this project employs discretional accruals and financial misstatement (restatement) as the proxies for audit quality to examining the following important issues: (1) The influence of religious atmosphere around audit firms on audit quality, the impacts of religious atmosphere around Chinese listed companies on audit quality, and the interactive effects between religious atmosphere around audit firms and religious atmosphere around Chinese listed companies on audit quality; (2) The moderating effects of the geographic proximity between audit firms and Chinese listed companies on the association between religious atmosphere around audit firms and audit quality, as well as the association between religious atmosphere around Chinese listed companies and audit quality; (3) The moderating effects of the geographic proximity between regulatory centers and audit firms on the association between religious atmosphere around audit firms and audit quality; (4) The moderating effects of the geographic proximity between regulatory centers and Chinese listed firms on the association between religious atmosphere around Chinese listed companies and audit quality; (5) Whether and how religious atmosphere around audit firms and religious atmosphere around Chinese listed companies mitigate the contagion effect of low-quality audit; and (6) Additional tests of "issue 1", i.e., the influence of religion on audit quality, using religiosity of auditors and top managers derived from questionnaire surveys. Overall, this project contributes to the existing literature on audit quality and attaches the importance to the influence of religion as an informal system on auditing behavior, and further findings in this project can provide important referential experience and evidence to regulators.

基于数据挖掘搜集的审计师事务所/公司宗教氛围数据以及问卷调查获取的审计师/高管宗教信仰数据，以可操控性应计与财务错报作为审计质量的替代变量，本项目旨在研究：(1)审计师事务所宗教氛围对审计质量的影响、公司宗教氛围对审计质量的影响、以及两者对审计质量的交互影响；(2)审计师事务所与公司的地理近邻性对“审计师事务所宗教氛围与审计质量”与“公司宗教氛围与审计质量”的调节效应；(3)监管机构与审计师事务所的地理近邻性对“审计师事务所宗教氛围与审计质量”的调节效应；(4)监管机构与公司的地理近邻性对“公司宗教氛围与审计质量”的调节效应；(5)审计师事务所宗教氛围与公司宗教氛围能否抑制低质量审计的传染效应；(6)基于审计师与高管的个人宗教信仰数据，分别再次检验宗教对审计质量的影响。本项目拓展了学术界对审计质量的研究、强调宗教作为重要的非正式制度安排对审计行为的影响，并能够为监管机构提供重要的决策借鉴。

本课题在宗教相关的文献综述、宗教与审计质量等领域形成了重要的工作论文，并在在宗教与公司过度投资、公司社会责任、公司持续经营、银行贷款、节能排等领域发表了直接相关的研究论文：. (1)宗教影响与公司行为是近年来国内外学术界的热点问题之一。本课题通过系统回顾相关文献，分析了宗教影响公司行为的机理，尝试对宗教变量的度量、宗教影响公司行为的具体方面进行文献梳理，并概述了宗教与公司行为这一领域未来可能的研究方向。.(2)使用来自于密歇根大学的宗教数据库，本课题发现审计师-客户宗教趋同程度与财务重述概率负相关，且其解释力度比审计师宗教与客户宗教解释力度都更强。此外，审计师-客户宗教趋同程度对财务重述的抑制作用在非国有企业表现的更明显。.(3)本课题发现佛教与公司过度投资显著负相关，表明佛教作为一种社会规范，可以缓和股东与管理者之间的代理冲突、削弱管理者的机会主义行为和过度自信，进而抑制过度投资。此外，控股股东持股比例负向调节了佛教与过度投资之间的负向关系。.(4)本课题基于第九次私营企业调查问卷数据，发现具有宗教信仰的企业家对家族企业的寿命存在增进效应。进一步，要素市场的发达程度能够增强企业家宗教信仰与企业寿命之间的正相关关系。此外，上述正相关关系仅对西方宗教显著。.(5)宗教社会规范与污染行业公司节能减排的成效评分显著正相关，表明宗教氛围越浓厚的公司开展节能减排的成效越好。进一步，在设立公共关系委员会的公司中，宗教社会规范强度与节能减排之间的正向联系更显著，说明公共关系委员会有助于强化宗教社会规范对节能减排的促进作用。.(6)使用家族企业的调查数据，本课题发现宗教企业家比非宗教企业家更容易从银行获得贷款；进一步，女性企业家调节了宗教企业家与银行贷款之间的正关系。.(7) 本课题发现宗教促进了公司社会责任，但法律环境弱化了宗教与社会责任之间的正关系。