| 摘要: |
| 摘要：在供应链网络中，链主企业作为核心节点，其审计风险不仅关乎自身经营状况，更可能通过多种效应传导至链上企业，进而影响链上企业信息披露质量。以2012－2023年A股上市公司为研究样本，实证探究链主审计风险对链上企业信息披露质量的影响及其内在机制。研究发现，链主企业审计风险会显著降低链上企业的信息披露质量。机制检验表明，链主企业审计风险通过风险传导效应、信息传递效应和行为传染效应对链上企业的信息披露质量产生负面影响。进一步研究发现，上述负向影响在链主企业由非“四大”会计师事务所审计、链主企业数字化转型程度较低，以及链上企业为制造业企业时更为凸显。丰富链主企业审计风险的经济后果研究，并揭示链主企业审计风险如何通过供应链网络进行传导，为优化供应链信息环境、提升链上企业信息披露质量提供经验证据与政策启示。 |
| 关键词: 关键词：链主企业；审计风险；信息披露质量；供应链网络 |
| DOI： |
| 分类号:F275.5；F239.0 |
| 基金项目:基金项目：甘肃省基础研究计划-软科学专项“协同发展视域下甘肃省智算产业链优化升级机制研究”（26JRZA117）；甘肃省高校青年博士基金项目“甘肃智算产业链投融资机制研究”（2026QB-074）。 |
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| Audit Risk of Chain Leaders and Information Disclosure Quality of Chain Enterprises——Based on Supply Chain Perspective |
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JIAN Guan-qun，WANG Hao-dong
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（School of Economics,Gansu University of Political Science and Law）
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| Abstract: |
| Abstract：In supply chain networks,chain leader enterprises serve as core nodes whose audit risks not only affect their own operational status but may also transmit to upstream enterprises through multiple mechanisms,thereby influencing their information disclosure quality.Using A-share listed companies from 2012 to 2023 as a research sample,this study empirically examines the impact of chain leader audit risks on upstream enterprises’ information disclosure quality and its underlying mechanisms.The findings reveal that audit risks at chain leader enterprises significantly reduce information disclosure quality among upstream firms.Mechanism tests demonstrate that these risks negatively affect disclosure quality through risk transmission effects,information dissemination effects,and behavioral contagion effects.Further analysis indicates that such adverse impacts are more pronounced when chain leader enterprises are audited by non-“Big Four” accounting firms,exhibit lower levels of digital transformation,or involve manufacturing enterprises in the supply chain.This study enriches research on the economic consequences of audit risks at chain leader enterprises and elucidates how such risks propagate through supply chain networks,providing empirical evidence and policy insights for optimizing supply chain information environments and enhancing information disclosure quality across upstream enterprises. |
| Key words: Key words：Chain Leader Enterprise；Audit Risk；Information Disclosure Quality；Supply Chain Network |
