会计师事务所对审计意见购买的影响因素研究:博弈论的视角  

Research on the Influence Factors of Audit Opinion Shopping from Accounting Firm: from the Perspective of Game Theory

作　　者：申富平[1] 丁含[2] 郭颖[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061 [2]中国建设银行河北省分行营业部,河北石家庄050000

出　　处：《河北经贸大学学报》2013年第2期70-74,共5页Journal of Hebei University of Economics and Business

摘　　要：会计师事务所作为审计意见的供给方对审计意见购买是否成功实施产生着重要的影响。影响审计意见购买的会计师事务所因素可分为由域环境和工作环境构成的外部环境因素以及由专用人力资本构成的内部环境因素。因此,应重点关注诸如地区间经济发展水平、执法力度、会计师事务所处环境的竞争程度、注册会计师的职业素质等因素,从审计意见供给方防范审计意见购买行为的发生。Accounting firm produces important influence on whether audit opinion shopping successful implementation as the supply-side of audit opinion.The factors that influence accounting firm＇s audit opinion shopping behavior choice should be divided into the external environmental factors constituted by the domain environment and the work environment and the internal environment factors constituted by dedicated human capital.Therefore,we should focus on such as regional economic development level,law enforcement,accounting firm environment and competition degree,the professional quality of the certified public accountants and other factors,prevent the occurrence of audit opinion purchase behavior from the audit opinion supplier.

关 键 词：会计师事务所 审计意见购买 博弈论 

分 类 号：F239.4[经济管理—会计学]