审计师规模、审计费用与审计意见购买  

Auditor Size, Audit Fees and Audit Opinion Shopping

作　　者：唐跃军[1] 

机构地区：[1]复旦大学管理学院,上海200433

出　　处：《商业经济与管理》2009年第10期80-88,共9页Journal of Business Economics

基　　金：上海市哲学社会科学规划青年课题(2008EJB002);上海市教育发展基金会晨光计划项目(2008CG09);复旦大学青年科学基金项目

摘　　要：本文引入审计师规模作为审计师特征的代理变量,区分审计费用的异常升高与降低以及审计意见的改善与恶化,并进一步考虑到审计师规模对异常审计收费和审计意见之间作用关系可能存在的调节效应,研究以审计师规模为代表的审计师特征和实际发生的异常审计费用对管理层审计意见购买行为的影响。The paper adopts auditor size as a proxy variable of characteristics of auditor, classifies abnormal audit fees into abnormal increase and descent, and differentiates audit opinions into improvement and deterioration respectively. After that, we pay attention to the moderating effect of auditor size on the relationship between abnormal audit fees and audit opinion shopping in order to discuss the impacts of characteristics of auditor （substituted by auditor size） and actual abnormal audit fees on management behaviors of audit opinion shopping.

关 键 词：审计师规模 异常审计费用 调节效应 审计意见购买 

分 类 号：F239.4[经济管理—会计学]