会计师事务所规模与审计质量——基于审计意见视角的经验研究  

Audit Quality and the Size of Accounting Firms in China:Empirical Evidence from the Perspective of Audit Opinion

作　　者：刘笑霞[1] 李明辉[2] 

机构地区：[1]河海大学商学院,江苏南京210098 [2]南京大学商学院,江苏南京210093

出　　处：《商业经济与管理》2011年第6期74-82,共9页Journal of Business Economics

基　　金：国家自然科学基金面上项目"中国会计师事务所合并的经济后果研究"(71072043);江苏高校哲学社会科学研究重点项目"独立审计质量的影响因素:分析框架与经验证据"(2010ZDIXM025);河海大学"中央高校基本科研业务费专项资金"(2009B23214)

摘　　要：文章利用沪深两市上市公司2007-2008年数据,以审计意见类型作为审计质量的替代变量,并分别以业务收入、CPA人数和从业人员人数来衡量事务所规模,检验事务所规模与审计质量之间的关系。结果发现,无论采用何种方法度量事务所规模,其与审计质量之间均未表现出显著的正向关系。进一步的研究发现,事务所规模与审计质量之间大体上呈倒U型关系,尤其当用业务收入度量事务所规模时,这种关系更为显著。Taking types of audit opinions as proxies for audit quality,and business revenue,CPA numbers and personnel numbers of accounting firms as proxies for auditor size,respectively,this paper tests the relationship between accounting firm size and audit quality by using the sample of listed companies of China from 2007 to 2008.It is found that there is no significantly positive relationship between accounting firm size and audit quality no matter how accounting firm size is measured.In fact,there＇s an inverted U-shaped relation in general between audit quality and accounting firm size.In sum,audit quality may not increase with the growth of accounting firm size.

关 键 词：会计师事务所 规模 审计质量 

分 类 号：F234.4[经济管理—会计学]