吃人的嘴软吗?基于审计师餐旅费与审计质量关系的实证研究  

Do Gift Blinds the Eyes？ Empirical Study on Hospitality Expenses and Audit Quality

作　　者：王兵[1] 苏文兵[1] 方长春[2] 

机构地区：[1]南京大学会计与财务研究院 [2]南京大学社会学院

出　　处：《中国会计评论》2011年第1期55-72,共18页China Accounting Review

基　　金：国家自然科学基金项目“审计质量决定机制与审计师选择”(70772080);“审计师声誉机制实证研究:基于政府管制与市场竞争的视角”(71002026)的阶段性成果

摘　　要：本文基于2001—2008年上市公司数据,以是否向审计师提供餐旅费作为研究视角,用以反映上市公司与会计师事务所之间的经济绑定关系以及社会关系亲疏的＂信号＂,实证检验了公司提供餐旅费与审计质量之间的关系。我们以发表非标准意见的倾向、操控性应计利润和盈余稳健性来衡量审计质量,采用虚拟变量和连续变量来计量餐旅费,结果发现,除在个别模型中公司提供餐旅费在微弱条件下损害审计质量外,没有一致证据表明餐旅费与审计质量的降低存在显著关系,这表明公司为审计师提供餐旅费,并未对审计师决策产生实质影响。We examine whether the provision of hospitality expenses by incumbent auditors is associated with a reduction in the audit quality which is defined by the propensity to issue a modified audit opinion,discretionary accruals and earnings conservatism on the listed companies＇ data of 2001 to 2008.Our proxy for hospitality expenses is reflected the economic bond on the listed companies and audit firms and the signal of social relation.Using the dummy variable and continuous variable to measure hospitality expenses,we find that providing the hospitality expenses comprise audit quality on slightly significance in individual model. However,totally the results do not shows the significant association between hospitality expenses and the reduction of audit quality consistently.We therefore conclude that providing the hospitality expenses do not influence auditors＇ decision substantively.

关 键 词：餐旅费 审计质量 独立性 

分 类 号：F239.4[经济管理—会计学] F224[经济管理—国民经济]