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以2017—2024年沪深A股上市公司为样本,实证检验了连锁股东对审计报告时滞的影响,并考察了信息不对称的中介作用。结果表明:连锁股东显著缩短了审计报告时滞,支持协同治理假说;信息不对称在二者之间发挥部分中介作用,即连锁股东通过降低信息不对称程度缩短审计报告时滞;异质性分析显示,该治理效应仅在大规模企业及非四大审计样本中显著。研究将连锁股东与审计报告时滞纳入同一分析框架,从协同治理视角拓展了审计效率的前因研究,揭示了“连锁股东-信息不对称-审计报告时滞”的传导路径,通过异质性分析明确治理效应适用边界,为企业优化股权结构、改善信息环境提供了差异化的理论依据。

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