审计师行业专长与审计质量关系研究——基于客户规模视角  

Auditor Expertise and Audit Quality:Based on Different Client Sizes

作　　者：邱学文[1] 周安[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《南京审计学院学报》2011年第3期38-45,共8页journal of nanjing audit university

摘　　要：目前,我国国内学术界对于基于不同客户规模的审计师行业专长与审计质量关系的研究还不多。以2002年至2009年中国舞弊上市公司为研究样本,通过多元回归分析发现:审计师行业专长可以显著提高审计质量;在大客户市场上,审计师行业专长对审计质量提高的作用受到很大的限制和削弱,这可能是由于审计师对大客户审计时难以保持应有的独立性所致。At present,academic field has made little research on the relationship between audit quality and industry specialization under the different sizes of the clients and CPA firms.Based on this situation,we collected the listed companies which were charged by CSRC as financial fraud from 2002 to 2009 as samples,and got some conclusions through multiple regression analysis： Firstly,auditor expertise can enhance the audit quality;Secondly,in large client market,the positive relationship between auditor expertise and audit quality is weak and limited,because they are difficult to maintain independence and prudence when they face the large clients.

关 键 词：审计师 行业专门化 客户规模 审计质量 舞弊上市公司 财务舞弊 

分 类 号：F239.43[经济管理—会计学]