审计师行业专长的治理效应研究——来自中国上市公司的经验验证  

Study on Governance Effects of Auditor Industry Expertise: Based on Empirical Evidence from China's Listed Companies

作　　者：陈智[1] 徐泓[2] 

机构地区：[1]山东工商学院会计学院,山东烟台264005 [2]中国人民大学商学院,北京100872

出　　处：《现代财经（天津财经大学学报）》2013年第7期96-106,共11页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金项目(71101044);教育部人文社会科学规划基金项目(12YJA630002)

摘　　要：行业专长是注册会计师专业胜任能力的一个重要体现,培养行业专长不仅有利于增强会计师事务所的竞争力,也有利于发挥审计对于上市公司的治理作用。通过对2007—2010年中国上市公司的数据研究发现:审计师行业专长能够显著抑制上市公司的盈余管理行为,提高会计信息质量,但相对于非行业专长审计师而言,行业专长审计师所审计的公司盈余质量与企业价值并不显著正相关,说明市场不能识别行业专长审计师会计信息治理的特征,行业专长尚不能有效地发挥市场治理作用。Auditor industry expertise is an important professional competence of Certified Public Accountants. Industry expertise will not only enhance competitiveness of the accounting firm, but also play an auditing governance role on listed companies. In this paper, we use the data from Chi- na^s listed companies in 2007--2010 and find： Auditor industry expertise can significantly inhibit the behavior of earnings management of listed companies to improve the quality of accounting infor- mation. But compared to the non--industry expertise auditors, the quality of earnings in the com pany audited by industry expertise auditors and corporate value is not significantly correlated, the feature that industry expertise can improve the accounting information is not yet recognized by the market and industry expertise is not effective to play the role of market governance.

关 键 词：审计师行业专长 可操纵性应计利润 治理效应 

分 类 号：F830.9[经济管理—金融学]