经济依赖、声誉效应与审计质量——以会计师事务所分所为分析单位的实证研究  

Economic Dependence,Reputation Effect and Audit Quality: An Empirical Research at Audit Office Level of Accounting Firm

作　　者：陈波[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2013年第5期40-49,共10页Journal of Audit & Economics

基　　金：国家社会科学基金项目(09CJY017);中南财经政法大学第二届博士后科研基金;国家自科基金(70972139;71262013);中南财经政法大学中央高校基本科研业务费(31541311101)

摘　　要：作为会计师事务所内部相对独立的决策单元,分所的特征和执业行为对于审计质量有着重要影响。利用我国A股上市公司2007—2010年的数据,以业绩调整的异常应计项目作为审计质量的替代指标,以会计师事务所分所为分析单位,检验客户重要性与审计质量的相关性以及事务所声誉效应对于二者关系的调节作用。研究发现,事务所分所的审计师对于重要性程度排序在前25%的大客户,更容易纵容客户管理层的盈余操纵行为,尤其是旨在调增盈余的操纵行为,但这一现象仅存在于非四大事务所中。As the relatively independent decision making units,audit offices' attributes and practical behaviors have a great influence on audit quality.By using the data of 2007—2010 A-Share listed companies in China and taking performance-adjusted abnormal accruals as proxy of audit quality and the audit offices as analytical units,this paper tested the relationship between client importance and audit quality,and the moderating effect of reputation effects of auditors' reputation.It is found that auditors at audit offices are more tolerable of earnings manipulation of those clients ranked top 25% according to the degree of economic importance,especially the income increasing manipulation.However,such an effect only exists in clients audited by non-BIG 4 auditors.The propensity to issue modified audit opinions as an alternative proxy of audit quality,this paper found further supporting evidence.

关 键 词：客户重要性 经济依赖 声誉效应 审计质量影响因素 审计独立性 会计师事务所声誉 

分 类 号：F239.43[经济管理—会计学]