卜美文

• 1:扬州大学商学院
• 2:南昌理工学院财经学院
• 3:西南财经大学会计学院

摘要(Abstract)：

作为上市公司价值实现的基础，会计诚信得到社会各界广泛关注。本文运用规范研究与实证研究相结合的方法，考察会计诚信的微观经济后果与机理以及审计质量在其中的影响机制，并进一步探讨融资约束影响。研究发现：在其他因素给定的条件下，会计诚信对公司价值提升起到显著促进作用；审计质量在其间起到了部分中介作用。进一步分析发现，融资约束在会计诚信与公司价值之间发挥了正向调节作用，这一调节作用通过审计质量这一中介机制实现，即融资约束通过审计质量的中介作用对会计诚信与公司价值间关系发挥正向调节作用。具体而言，融资约束程度越高，会计诚信对公司价值提升的促进作用越明显，对高质量审计需求越迫切，审计质量的中介效应更为显著。为应对目前经济下行压力和失信问题，政策制定者在建立健全正式制度的同时，更要关注对非正式制度的引导与约束。本文丰富了会计诚信领域研究，对坚定文化自信，推动以德治国具有重要的启示意义。

关键词(KeyWords)： 会计诚信;审计质量;公司价值;融资约束

Abstract:

Keywords:

基金项目(Foundation): 江苏省科技计划项目(创新支撑计划软科学研究)(BR2023020-3);; 江苏省决策咨询研究基地课题(23SSL047);; 四川省哲学社会科学基金项目(SCJJ23ND176);; 四川省博士后科研项目特别资助(TB2023089);; 扬州大学教学改革研究课题(YZUJX2022—C18)的资助

作者(Author): 卜美文

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