事务所类型、强制轮换制与事务所行为——来自中国审计市场的经验证据  

Accounting Firm Type,Mandatory Rotation and Behavior of Accounting Firm——Evidence from the Audit Market in China

作　　者：陈建凯[1] 

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《山西财经大学学报》2009年第7期108-115,共8页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金资助项目(70672101);国家社会科学基金资助项目(07BJY027)

摘　　要：从审计定价和审计质量两个方面,检验了不同类型事务所在实施强制轮换制后做出的反应。经验证据表明,国际"四大"既提高了审计定价,也改善了审计质量,而国内"五大"和区域性事务所只提高了审计定价,审计质量却未有显著改善,强制轮换制成为其"涨价"的借口。各类事务所对强制轮换制反应的不同,可能是因为其抵御客户经济压力的能力不同。This paper investigates the reaction of accounting firms after mandatory rotation from the auditing price and audit quality and finds Big4 have increased their audit price as well as improved their audit quality. However Top5 of domestic accounting firm and the local accounting firms haven＇ t improved their audit quality but only increased their audit price, mandatory rotation just become their pretext for price increasing. The different action among them perhaps is because of their difference power of resisting the economics pressure from their clients. On the basis of these, this paper gives some suggestions about improving mandatory rotation for policy maker to regulate the accounting finns.

关 键 词：事务所类型 强制轮换制 事务所行为 

分 类 号：F239[经济管理—会计学]