国际四大所与国内大所审计质量市场认同度差异性研究  

Research on the Difference in Market Reactions to Auditor's Financial Statements between Big-fours and Domestic Dig Accounting Firms

作　　者：刘莹莹[1] 

机构地区：[1]信阳农业高等专科学校,河南信阳464000

出　　处：《财会通讯（下）》2012年第12期46-49,161,共4页Communication of Finance and Accounting

基　　金：信阳农业高等专科学校青年教师科研基金项目"会计师事务所规模与审计质量关系研究"(项目编号:201102002)阶段性研究成果

摘　　要：国际四大会计师事务在我国所执业过程中也碰到了严重的审计质量问题,在我国市场上是否会系统地降低审计质量或者国际四大所在我国市场上的审计质量是否并不比国内事务所高。本文采用盈余反应系数法,对我国资本市场上国际四大所和我国国内大所审计服务质量进行实证检验。结果发现,国际四大所并没有比国内大所质量高。In China, international big four accounting firms also encountered serious problems of audit quality In the process of practice, at the same time, domestic accounting firms once again set off the scale of the tide to improve competitiveness and do greatly strong. Under this background, It becomes a problem worthy of discussion whether the international four accounting firms systemly reduce audit quality or the audit quality is not better than the domestic accounting firms. From the report users' point of view, this paper will do empirical test using the method of ERC on audit quality of big-fours and domestic big accounting firms in the capital market of China.

关 键 词：事务所规模 审计质量 市场认同度 盈余反应系数 

分 类 号：F239.4[经济管理—会计学] F233[经济管理—国民经济] F224