中国审计市场集中度与审计质量的关系——基于2002~2006年证券市场数据的实证分析  

The Relationship between Audit Market Concentration and Audit Quality in China——Empirical Analysis Based on Security Market Data of year 2002-2006

作　　者：郭颖[1] 柯大钢[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《系统工程》2008年第4期48-54,共7页Systems Engineering

基　　金：河北省哲学社会科学规划研究项目(200607017)

摘　　要：针对审计质量屡遭质疑的状况，本文采用2002～2006年中国证券市场的相关数据，对中国审计市场集中度与审计质量的关系进行了相关分析和回归分析，发现中国审计质量与市场集中度呈正相关关系。建议为提高中国审计质量应着力提高审计市场集中度、提高单个大型会计师事务所的市场占有率。Aiming at the situation of audit quality being questioned repeatedly, in this paper we have made a correlation analysis and the regression analysis of relationship between audit quality and auditing market concentration of our country according to the Chinese security market data of 2002-2006, and discovered the positive correlation between audit quality and auditing market concentration of our country. This paper suggests enhancing audit market concentration and the market share of individual large-scale accounting firm in order to improve audit quality.

关 键 词：审计质量 市场集中度 影响 会计师事务所 

分 类 号：F239[经济管理—会计学]