当代金融研究2026，Vol.9Issue(2)：32-47,16.DOI:10.20092/j.cnki.ddjryj.2026.02.003
链主审计风险与链上企业信息披露质量
Audit Risk of Chain Leaders and Information Disclosure Quality of Chain Enterprises
摘要
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 in-formation 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 signifi-cantly 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,ex-hibit lower levels of digital transformation,or involve manufacturing enterprises in the supply chain.This study enriches research on the economic consequences of au-dit 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 dis-closure quality across upstream enterprises.关键词
链主企业/审计风险/信息披露质量/供应链网络Key words
Chain Leader Enterprise/Audit Risk/Information Disclosure Quality/Supply Chain Network分类
管理科学引用本文复制引用
简冠群,王浩东..链主审计风险与链上企业信息披露质量[J].当代金融研究,2026,9(2):32-47,16.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) （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). （2026QB-074）
