我国省域社会信任水平对签字会计师选择的影响

 以2007—2019年我国A股上市公司为样本，建立多元线性回归模型，研究我国省域社会信任水平对签字会计师选择的影响；考察产权性质在社会信任与签字会计师选择之间发挥的调节作用，分析签字会计师选择在社会信任影响盈余质量上发挥的渠道作用。研究结果表明:我国省域社会信任水平越高，上市公司更倾向于选择具有行业专长的签字会计师；与非国有企业相比，社会信任更能促进国有企业上市公司选择具有行业专长的签字会计师；当上市公司选择行业专长的签字会计师时，社会信任能够更大程度地提高盈余质量。建议政府重视社会信任水平的建设，通过政策、教育等方式进行引导，营造良好的社会信任环境，促进企业高质量发展。

Impact of Regional Social Trust on Individual Signing Accountant Selection in China

 Taking Chinas A share listed companies from 2007 to 2019 as a sample,we build a multiple linear regression model to study the impact of regional social trust on individual signing account selection,examine the effect of property rights as a moderator on the impact of social trust on individual signing account,and analyse the effect of individual signing account as a channel on the impact of social trust on earnings quality.We find that regional social trust has more significant effect on individual signing account in state owned enterprises than in non state owned enterprises,and it improves earnings quality to a greater extent for listed companies hiring individual accountants with industry expertise.Therefore,it is recommended that the government should strive to build better social trust with favorable policies and education to enhance the high quality development of enterprises.