中国会计师事务所内部治理:客户组合风险管理决策的实证检验  

Internal Governance of Auditing Firms in China:Empirical Study on Management Decision-making for Clients' Portfolio Risk

作　　者：王杏芬[1] 

机构地区：[1]重庆工商大学会计学院,重庆400067

出　　处：《华东经济管理》2011年第10期149-154,共6页East China Economic Management

基　　金：教育部人文社科规划项目(10YJA790191);广东省教育厅人文社科项目(WYM08043)

摘　　要：文章运用1998—2007年上市公司及会计师事务所的数据,首次实证检验了会计师事务所客户组合风险管理的最优策略,结果发现:就整体而言,事务所接受的新客户的风险最大值与诉讼损失显著正相关,2002年、2003年先后实施民事赔偿机制后依然正相关。但对审计阅历较长的审计师和上市年龄较长的客户而言,二者却显著负相关;与国外学者的发现不一致,事务所新客户数量与诉讼损失显著负相关,即事务所对客户取舍的依据是风险最大值而非均值。这说明,我国的民事赔偿机制亟待完善。The article first tested the best management strategy on clients’ portfolio risk of an auditing firm by using public firms and their auditing firm data from 1998 to 2007 in China.The results showed that,as a whole,there is a positive significant relationship not between the largest risk value of new clients and litigation losses,but also after 2002 and 2003 years when the civil payment systems had been enacted.But there is a significantly negative relationship for auditors who had a long time auditing experience and for clients who had a long public marketing history;and numbers of new clients have a significantly negative relationship with litigation losses.And it suggests the clients’ portfolio risk for an auditing firm is the greatest value of risk rather than its’ mean value,which is conflict with view of other scholars;and in present,the civil payment systems in China need to be improved.

关 键 词：民事赔偿机制 客户组合风险 风险最大值 诉讼损失 新客户数量 

分 类 号：F239.43[经济管理—会计学]