客户重要性、风险性质与审计质量——基于财务重述视角的经验证据  

Client Importance,Risk Nature and Audit Quality——Evidence from financial restatement

作　　者：曹强[1] 胡南薇[2] 王良成[3] 

机构地区：[1]中央财经大学会计学院,100081 [2]中国矿业大学(北京)管理学院 [3]四川大学工商管理学院

出　　处：《审计研究》2012年第6期60-70,共11页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71102126);教育部人文社会科学重点研究基地重大项目(项目批准号:10JJD630003);教育部人文社科青年基金研究项目(项目批准号:10YJC790257);中央财经大学"211工程"重点学科建设项目;北京市教育委员会共建项目资助

摘　　要：本文以审计师对财务重述公司出具严厉审计意见的可能性衡量审计质量,检验客户重要性与审计质量的关系。在此基础上,以财务重述的原因衡量客户的风险性质,进一步考察其是否会对客户重要性与审计质量的关系产生显著的影响。实证结果表明:总体而言,客户重要性水平越高,审计师越不倾向于对财务重述公司出具严厉审计意见;然而,随着客户风险性质严重程度的提高,客户重要性与审计师对财务重述公司出具严厉审计意见的可能性由负相关转变为不相关。这些结果表明,客户重要性与审计质量的关系不仅取决于宏观的制度环境,还受到客户的风险微观环境的影响。本文为客户重要性与审计质量的关系提供了新的经验证据和理论解释。The main purpose of this paper is to test the relationship between client importance and audit quality and how the nature of client risk affects their relationship. We find that auditors are more inclined to issue severe opinion for financial restatement companies as client importance increases. However, when we distinguish the nature of client risk by the inner causes of financial restatement, we find that the negative relationship between client importance and severe opinion for financial restatement companies diminish. The findings suggest that the relationship between client importance and audit quality is not only affected by macroscopic institution environment, but also depend on microscopic risk environment of clients. This paper provides new empirical evidence and theoretical explanation for the relationship between client importance and audit quality.

关 键 词：客户重要性 财务重述 审计意见 风险性质 

分 类 号：F239.4[经济管理—会计学]