会计师事务所内部治理、产权性质与审计质量——基于我国A股上市公司2008-2010年的数据  

Internal Governance of Accounting Firms,State Ownership and Audit Quality: Based on the Data of Chinese A——Share Listed Companies from 2008 to 2010

作　　者：陈波[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《会计与经济研究》2014年第5期68-86,共19页Accounting and Economics Research

基　　金：国家社会科学基金项目(09CJY017);中南财经政法大学中央高校基本科研业务费项目(3154131101)

摘　　要：利用基于问卷调查数据和因子分析方法得出的会计师事务所内部治理水平综合得分,以及我国A股上市公司2008-2010年数据,检验了会计师事务所内部治理水平、企业产权性质和资本市场审计质量之间的相关性。研究发现,会计师事务所内部治理水平越高,其审计的上市公司异常应计项目的绝对值越低,审计质量越高。进一步研究发现,这一效应会因审计客户的国有企业性质而弱化。研究表明,会计师事务所内部治理是资本市场审计质量的重要影响因素,政府主管部门和行业自律组织鼓励和促进会计师事务所完善内部治理的政策能够在一定程度上提高资本市场的审计质量。Based on questionnaire data,we use factor analysis to derive the comprehensive scores of internal governance level of Chinese accounting firms. And then,using the scores and the data of A-share Chinese listed companies from 2008 to 2010,we test the relationship among the internal governance level of accounting firms,state ownership and audit quality in capital markets. It is found that higher internal governance level is associated with lower absolute discretionary accruals. Hence,good internal governance improves audit quality. However,this effect is weaker in SOEs than in non-SOEs. The findings show that internal governance of accounting firms is an important factor that influences audit quality in capital markets,and that policies made by government supervisory agencies and professional self-regulation organizations may encourage accounting firms to improve their internal governance,thus achieving the objective of improving audit quality in capital markets.

关 键 词：会计师事务所 内部治理 国有企业 审计质量 

分 类 号：F239.43[经济管理—会计学]