审计市场集中度一定能提高审计质量吗?——来自我国证券审计市场的新发现  

Will High Audit Market Concentration Necessarily Enhance Audit Quality?——Based on Chinese Securities Market

作　　者：张良[1] 

机构地区：[1]西南财经大学会计学院,四川成都611130

出　　处：《南京审计学院学报》2012年第4期89-95,共7页journal of nanjing audit university

摘　　要：市场集中度与审计质量相关性问题一直颇受学术界关注,在收集整理1993年至2009年上市公司年报审计数据并进行描述性统计分析基础上,通过构建模型对我国审计市场集中度与审计质量的关系进行实证检验的结果表明,我国审计市场仍然处于低集中状态,不过正在逐步提高。与前人研究结论不同,作为审计质量替代指标的非标准意见比率与审计市场集中度并没有正的线性相关关系,而是整体上呈现出相反发展趋势,高市场集中度并不一定带来高审计质量,同时新准则的实施并未引起非标准意见比率明显上升。The correlation between audit market concentration and audit quality is always of great concern by academia.Using the data of listed firms from 1993 to 2009 in the Chinese securities market,this paper made an empirical study on the correlation of audit market concentration and audit quality.The results showed that China's audit market concentration is still at a low level,but it is gradually improving;different from the conclusions of previous studies,the ratio of non-standard audit opinion,as a proxy for audit quality,was not positively correlated with the market concentration.However,the development trend shows the opposite direction: high degree of market concentration does not necessarily bring about high audit quality,and the implementation of the new guidelines does not cause a significant increase in the ratio of non-standard views.

关 键 词：审计市场结构 审计市场集中度 审计质量 审计意见 上市公司年报 证券审计市场 

分 类 号：F239.43[经济管理—会计学]