事务所客户重要性影响审计质量吗?——来自A股市场2003—2006年的证据  

Does Client Importance Effect Audit Quality?——Evidence from Chinese Listed Companies'2003-2006 Data

作　　者：喻小明[1,2,3,4] 聂新军[1,2,3,4] 刘华[1,2,3,4] 

机构地区：[1]华中科技大学,430000 [2]江西财经大学,330006 [3]华南师范大学,510006 [4]中山大学,510275

出　　处：《会计研究》2008年第10期66-72,共7页Accounting Research

基　　金：国家自然科学基金项目(70802056)

摘　　要：客户重要性对审计质量的影响是不确定的,随着时间的推移,各国制度环境发生变化,客户重要性对事务所审计质量的影响也在改变。本文以我国A股市场2003—2006年数据为样本,实证检验客户重要性对事务所审计质量的影响。结果发现,在2004年和2005年,客户重要性与审计质量不存在统计上的显著关系;2006年,客户重要性与审计质量显著正相关。进而对会计师事务所分组检验,在"十大"样本组,客户重要性与审计质量没有显著统计关系;在"非十大"样本组,2006年客户重要性与审计质量在1%水平上显著正相关。统计结果表明,我国审计环境得到了有效改善,对重要客户更加谨慎。The effect of client importance on audit quality is uncertain. With time going on, the environment changes, such as economies institution and policy system in countries. The effect of client importance on audit quality is also changing. Based on China's A-share market data for the years 2003-2006 sample, at the time, and at accountants, we test the relationship of the importance of the client and the audit quality. The results showed that in 2004 and 2005, between the client importance and audit quality, there is no statistically significant relationship. In 2006, audit quality and client importance are significant positive correlation. Further examination of the accounting firm division, in the 'top 10' sample group, there is no significant statistical relationship between the client importance and audit quality. In 'non-top 10' sample group, in 2006, the client importance and the audit quality are significant positive correlation in the 1 percent level. The results show that China's audit environment has been effective improvement, considerations of audit risk, 'non-top 10' accounting firm are more cautious to the key clients.

关 键 词：会计师事务所 客户重要性 审计质量 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济] F224