审计师法律惩戒的影响因素与后果研究评述  

Determinants and Consequence of Auditor Sanction:A Literature Review

作　　者：刘笑霞[1] 

机构地区：[1]河海大学商学院,江苏南京211100

出　　处：《审计与经济研究》2014年第2期38-46,共9页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年基金项目(11YJC790124);国家自然科学基金面上项目(71072043;71272099)

摘　　要：关于审计师法律惩戒的相关文献多立足在诉讼风险较高的欧美国家;对于我国这样一个审计师诉讼风险较低、审计师主要面临监管部门行政处罚的环境下,相关因素对审计师惩戒的影响如何?监管部门针对审计师做出的行政处罚以及审计师对处罚风险的感知会对审计师及其他市场参与主体的行为产生何种影响?对这些问题尚缺乏充分的证据。Researches about auditor sanction could be classified into two types ： influential factors of auditor sanction and its e- conomic consequence. Existing relevant researches mainly focus on Europe and the United States where the litigation risk of auditor is high. In China, however, the most significant risks of auditors come from sanctions of regulators rather than civil lit- igations. There is little empirical evidence about the influence of relevant factors on auditor sanction and the effect of formal sanction and perceived risk level on auditor＇s behavior. In the future, Chinese scholars should investigate influential factors and consequence of auditor sanctions, especially the effectiveness of auditor sanction and its influencing factors.

关 键 词：审计师法律惩戒 经济后果 审计行为 审计质量 审计师诉讼 审计风险 审计意见 

分 类 号：F239.43[经济管理—会计学]