【摘要】 供应链持股作为上下游企业间重要的经济现象，审计师将如何应对以及其与审计师定价决策之间的关系值得关注。本文基于2009—2022年A股上市公司样本，系统地考察了供应链持股是否以及如何影响审计定价。研究发现，供应链持股通过形成信息壁垒、增加套牢风险，显著提高审计定价。进一步研究发现，供应链持股对审计定价的影响在供应链集中度较高、市场竞争地位较低、外部关注度较高的企业中更为显著。同时，审计师虽然识别到了相应的风险，提高了审计定价，但并不会因供应链持股而出具非标审计意见。本文从供应链持股视角丰富了审计定价影响因素的研究，为企业供应链治理与审计师应对提供了经验证据。更多还原

【Abstract】 Supply chain shareholding, as an important economic phenomenon between upstream and downstream enterprises, deserves attention regarding how auditors will respond and its relationship with auditor pricing decisions. Based on samples from A-share listed company samples from 2009 to 2022, this paper systematically examines whether and how supply chain shareholding affects audit pricing. It is found that supply chain shareholding significantly increases audit pricing by forming information barriers and increasing the risk of holdups. Further research shows that the impact of supply chain shareholding on audit pricing is more pronounced in enterprises with higher supply chain concentration, lower market competition status, and higher external attention. At the same time, although auditors have identified the corresponding risks and increased audit pricing, they do not issue non-standard audit opinions due to supply chain shareholding. This paper enriches the research on audit pricing influencing factors from the perspective of supply chain shareholding and provides empirical evidence for enterprise supply chain governance and auditor’ response.更多还原