中文摘要：

文章以2007至2013年中国A股市场上市公司为样本,实证检验了高管网络对外部审计监督（审计意见、审计收费）的影响。研究发现,企业高管网络规模越大,越有可能获得非标准审计意见,承担的审计费用越高。考虑到地区法律环境的差异,进一步研究发现,企业所在地区的法制越健全,高管网络与获得非标准审计意见可能性、审计费用的相关关系更强。研究检验了作为正式制度安排的法律制度对企业审计特征的影响,也探索了作为非正式制度安排的高管网络对其的作用机制,可为政府监管与公司治理结构优化提供参考。

英文摘要：

Based on the data of A-share listed companies, this paper examines how managerial network affects audit opinions and audit fees. We find that firms with greater managerial ties are more likely to receive modified audit opinions and afford more audit fees. Considering the legal environment as a moderator, further study finds that stronger is the legal system, stronger is the positive correlation between the managerial network ties and the possibility of receiving modified audit opinions and audit fees. This paper examines the influence of legal system as a formal institution of firm audit characteristic, and also as informal institution of managerial network, that provides the reference for government regulation and corporate governance optimization.