非审计服务与审计质量关系的实证研究  

An Empirical Study on the Relationship between Non-audit Services and Audit Quality in Chinese‘A’Stock Market

作　　者：董普[1] 田高良[2] 严骞[2] 

机构地区：[1]中国人民大学商学院 [2]西安交通大学管理学院

出　　处：《审计研究》2007年第5期42-49,共8页Auditing Research

基　　金：中国博士后科研基金项目(20060400545);西安交通大学"985"二期工程项目(07200701)的阶段性成果。

摘　　要：本文以2003—2005年期间按照中国证监会的规定,同时披露支付给会计师事务所审计费用和非审计费用且获得了标准无保留审计意见的A股上市公司为样本,运用多元回归分析等方法对非审计服务与审计质量之间的关系进行了实证检验。研究发现,非审计服务提高了审计质量,且非审计类鉴证服务比非鉴证类服务更有助于审计质量的改善。From the angle of surplus management, with discretionary accruals which are estimated from the Adjusted Model of Jones as the substitute variable of audit quality, this paper executes empirical tests based on the data of A-share listed companies that ever disclosed audit and non-audit fees in their annual reports from 2003 to 2005. The empirical study results show that non-audit services could improve audit quality and non-audit attestation services have better improvement in audit quality than non-attestation services.

关 键 词：非审计服务 审计质量 操控性应计利润 

分 类 号：F239.4[经济管理—会计学]