会计师事务所审计质量传染效应研究  

The Contagion Effect of CPA Firms' Audit Quality

作　　者：刘明辉[1] 乔贵涛[1,2] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]山东理工大学商学院,山东淄博255012

出　　处：《审计与经济研究》2014年第6期23-31,共9页Journal of Audit & Economics

基　　金：国家社会科学基金项目(13BJY130);山东省社会科学基金项目(9010-411025)

摘　　要：会计师事务所发生一次较为严重的低质量审计,预示着该事务所审计质量系统性偏低,这一现象被称为审计质量传染效应。会计师事务所作为提供审计服务的主体,其内部治理对审计质量具有重要影响。通过深入会计师事务所这一"黑箱"内部,考察会计师事务所员工行为模式和业务质量控制制度对审计质量的影响。研究发现,员工行为模式和业务质量控制制度存在缺陷的会计师事务所,其审计质量系统性低于其他会计师事务所的审计质量。As the entity of providing audit service for the society, CPA firms＇ internal management inevitably has a great effect on the audit quality. By probing into the ＂black box＂ of CPA firms, this paper investigates the effect of stuffs behavior mode and engagement quality control system of CPA finns on the audit quality. This research finds that the audit quality of the CPA firms in which there exists a defect in staff＇s behavior mode and engagement quality control system, i.e. there is a material misstatement in the audited financial statements, is systematically lower than that of other CPA firms. This paper refers to the phenomenon of a serious low quality audit predictive of systematic low audit quality as the contagion effect of audit quality of CPA firms.

关 键 词：会计师事务所 审计质量传染效应 重大错报 会计舞弊 审计师行业专长 业务质量控制 财务报表重述 

分 类 号：F239.43[经济管理—会计学]