法律约束、政府管制与审计市场效率——基于操纵性应计利润和会计稳健性的视角  

Legal Constraints,Government Regulation and Audit Market Efficiency——The Perspective Based on Manipulative Accruals and Accounting Prudence

作　　者：张俊民[1] 刘孟迪 石玉[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《当代经济科学》2014年第6期113-121,126,共9页Modern Economic Science

基　　金：国家自然科学基金项目(71272189);教育部人文社会科学研究项目规划基金项目(12YJA790193);天津财经大学研究生创新基金项目(2013TCY007)

摘　　要：本文实证研究我国特殊制度背景下审计行业的外部风险约束因素,包括法律约束和政府管制,对提高审计市场效率的有效性及差异性。首先结合我国特殊制度环境的分析,构建决定审计师最优努力和审慎程度的审计成本模型,然后选取2007-2012年被提起法律诉讼或受到政府管制主体处罚的审计师作为研究样本,从可操纵性应计利润和会计稳健性的视角检验法律约束程度和政府管制力度的提高是否显著改善审计师执业质量。分析和检验结果表明,我国审计市场外部风险约束主要由政府管制主导,法律约束机制并未发挥有效作用。进一步研究发现,财政部和中注协责令整改要求、行业内通报批评的管制措施并未显著加强审计师执业质量,但"多头监管"显著加强了证监会行政处罚对问题审计师的管制效果。本文研究结论对于进一步改善我国审计市场外部风险约束环境,从而提高审计市场效率具有借鉴和参考意义。This paper empirically studies the external risk constraints of audit industry under the background of Chinese special system,which includes legal constraints,government regulation and the validity and difference on raising the efficiency of audit market. Firstly,it structures the audit cost model that determines the optimal efforts and prudence degree of auditors by analyzing Chinese special system environment. Then,it selects the auditors that were sued or punished by government regulation subjects from 2007 to 2012 as the research sample and tests whether the rise of legal constraints degree and government regulation momentum can significantly improve the practicing quality of auditors from the perspective of manipulative profit accrued and accounting prudence. The analysis and test results indicate that the external risk constraints of Chinese audit market is mainly dominated by government regulation and legal constraints do not play effective roles. Further research finds that the control measures of the Ministry of Finance and CICPA on ordering to rectify and giving out a circular notice of criticism did not significantly raise the supervision effect of the administrative punishment of the China Securities Regulatory Commission on problematic auditors but ' multi-supervision' significantly improve the external risk constraint environment of Chinese audit market. The research conclusions have the sense of learning and reference for further improving the external risk constraint environment of Chinese audit market and raising the market efficiency of audit.

关 键 词：法律约束 政府管制 审计质量 可操纵性应计利润 会计稳健性 

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