代理冲突及其制度渊源、事务所规模与审计质量  

Agent Conflicts and its Institutional Origins,Audit Firms Size and Audit Quality

作　　者：吴昊旻[1,2] 王华[2] 

机构地区：[1]石河子大学经贸学院 [2]暨南大学管理学院,博士研究生邮政编码510632

出　　处：《审计研究》2010年第5期68-72,共5页Auditing Research

基　　金：石河子大学"211工程"重点学科建设项目;教育部新世纪优秀人才支持计划(NCET-08-0919);石河子大学"高层次人才专项"(RCSX200718);石河子大学"263"青年骨干教师资助项目资助

摘　　要：国际知名大所在我国及世界资本市场发生的诸多审计失实事件表明,规模可能不是决定审计质量的关键要素,大所的高质量审计并不具有超脱制度环境差异的一致适用性,事务所规模对审计质量正向效应的发挥需具备相对成熟的市场条件。本文基于代理冲突及其制度渊源的深入分析,从正反两大方面、五个视角,全面揭示了事务所的规模何以不足以成为其审计质量正向保障的深层原因,为我国正在由政府推动的、凭借事务所规模扩张以推进审计质量的政策导向选择提供深入反思的明证。Many audit false events of internationally renowned markets have been noted that the size of audit firms may audit finns in China as well as international capital not be a key determinant of audit quality. The high-quality audit of internationally large audit firms may not have the same applicability which could go beyond the differences of institutional environment. Audit firm size＇s positive effect on audit quality needs to have a relatively mature market conditions. Based on the perspective of deep analysis in agent conflict and its origins, from both positive and negative aspects and 5 perspectives, this paper fully reveals that the underlying causes of the audit firm size is not sufficient to protect positively the audit quality. Taking into account the background of accounting firm＇s scale expansion driven by the Chinese government, these reverse evidences apparently have reference value and the significance of inspiration and reflection.

关 键 词：代理冲突 制度渊源 事务所规模 审计质量 政策反思 

分 类 号：F239.4[经济管理—会计学]