分所层次的资本市场审计实证研究——分析框架与文献述评  

Empirical Research on Capital Market Audit at Office Level: Analytical Framework and Literature Review

作　　者：陈波[1] 夏玲 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]方正证券股份有限公司,湖南长沙410005

出　　处：《会计与经济研究》2012年第6期58-65,共8页Accounting and Economics Research

基　　金：国家社会科学基金项目(09CJY017);中南财经政法大学第二届博士后科研基金项目

摘　　要：资本市场审计实证研究可以大致划分为会计师事务所整体、分所和业务合伙人三个层次,将研究推进至分所层次可以显著提高审计理论的解释力和预测力。分所层次的审计实证研究可以遵循与事务所整体层次类似的研究框架,但需要考虑事务所整体和分所的交互影响。当前分所层次实证研究的主要议题是分所规模、客户重要性和行业专长对于审计质量的影响,研究结果倾向于证明分所规模越大,审计质量越高;分所层次的行业专长比事务所整体层次的行业专长更为重要;但客户重要性对于审计质量的影响尚无确定结论。未来研究应重视研究领域的拓展、研究设计的改进以及在中国制度背景下研究分所层次的特殊审计问题。Empirical research on capital market audit can be divided into three levels,which include accounting firms as a whole,practice office and engagement partner.Audit research at office level has the potential to significantly improve the explanatory and predictive power of audit theory.Audit research at office level can follow the similar analytical framework as the firm-wide level,whereas the interaction between firm headquarters and offices should be considered.The major topics in current audit research at office level include the influence of office size,client importance and professional expertise on audit quality.Existing research tends to prove that audit quality increases with office size,and professional expertise at office level may be more important than that at overall level.As to the influence of client importance on audit quality,there are still no consistent conclusions reached.In future research,research scope should be expanded,research design should be further improved and audit research under Chinese institutional background should be paid more attention.

关 键 词：分所 审计质量 分所规模 客户重要性 行业专长 

分 类 号：F239.43[经济管理—会计学]