公司治理影响下审计师任期与审计质量的关系  

Study on the Influence of Corporate Governance on the Relationship between Auditor Tenure and Audit Quality

作　　者：董南雁[1] 张俊瑞[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《山西财经大学学报》2010年第9期98-107,共10页Journal of Shanxi University of Finance and Economics

基　　金：教育部博士点基金项目(编号:20070698047)

摘　　要：以中国证券市场1999～2004年非金融保险类上市公司为样本,经实证检验后发现,在不区分公司治理质量高低时,审计质量在审计师任期内有显著的先上升后下降趋势,其平均转折点位置在7年左右;当公司治理质量较低时,审计质量在审计师任期内有显著的先上升后下降趋势,其平均转折点位置提前到5年左右;当公司治理质量较高时,审计师任期的延长有助于持续地提升审计质量。Based on a sample of non-financial listed companies in China security markets during 1999-2004,empirical results of this paper reveal： when not differentiating corporate governance quality,audit quality generally increases first and decreases afterwards with the turning point at the 7th years;when corporate governance quality is relatively low,the audit quality during auditor tenure manifests a significant tendency which increases first and decreases afterwards with the average turning point at the 5th years;and when corporate governance quality is relatively high,the increase of auditor tenure can help improve audit quality persistently.The policy implications of above results is discussed as a conclusion.

关 键 词：公司治理 审计师任期 审计质量 

分 类 号：F239[经济管理—会计学]