会计师事务所规模、审计质量与市场反应——来自中国证券审计市场的证据  

Audit Firm Size,Audit Quality and Market Reaction——Evidence from China's security audit market

作　　者：温国山[1] 

机构地区：[1]上海金融学院会计学院,上海201209

出　　处：《审计与经济研究》2009年第6期34-45,共12页Journal of Audit & Economics

摘　　要：围绕事务所规模、审计质量与市场反应之间的关系进行研究发现,中国证券审计市场存在着一批大规模的事务所,它们的审计质量的确较高,上市公司所感知的审计质量和大规模事务所实质上的审计质量相吻合,而投资者所感知的审计质量和大规模事务所实质上的审计质量却并不完全吻合。这说明"本土大所"应进一步增强自己的品牌声誉,在"做大"的同时也要"做强"。By studying the relationship among audit finn size, audit quality and market reaction, we find that, in China＇s security audit market, there exists a group of big audit firms which can supply high quality audit. The audit quality perceived by the listed companies can be as good as that of the Big 4 firms. But the same is not true with the investors＇ perception of the audit quality. This demonstrates that the local big firms should further improve their images and become bigger and stronger.

关 键 词：事务所规模 审计质量 市场反应 财务报告重述 审计费用 盈利反应系数 

分 类 号：F239.43[经济管理—会计学]