制度环境、会计师事务所转制与审计质量  

Institutional Environment,Organizational Transformation of Accounting Firms and Audit Quality

作　　者：孔宁宁[1] 李雪[1] 

机构地区：[1]对外经济贸易大学国际商学院,北京100029

出　　处：《审计与经济研究》2016年第2期33-41,共9页Journal of Audit & Economics

基　　金：国家社会科学基金重点项目(13AZD002)

摘　　要：利用我国事务所组织形式变革提供的自然实验契机,构建会计师事务所法律责任与审计质量关系的理论模型,以我国2008—2013年具有证券资格会计师事务所审计的沪深两市A股上市公司为研究对象,实证考察事务所由有限责任制转变为特殊普通合伙制对审计质量的影响,并检验我国各地区发展不均衡的制度环境在两者关系中的调节作用。研究发现,转制后会计师事务所的审计质量显著提高;与市场化程度较高地区相比,转制后市场化程度较低地区特殊普通合伙制会计师事务所的审计质量提高更加显著。研究表明,转制有助于促进我国会计师事务所整体质量提升和全面均衡发展。This paper empirically examines the impact of organizational transformation of accounting firms on audit quality within the context of the unique institutional environment in China based on the samples of companies listed in Shanghai and Shenzhen Stock Exchange audited by accounting firms with securities qualification. We find that the transformation from limited liability company to the Limited liability partnership contributes to the improvement of audit quality. Further, we find that the audit quality of accounting firms from less market-oriented area improves considerably more. Our study has implications for continuously deepening accounting firms＇ organizational transformation as well as bringing about a balanced development of accounting firms in different areas in China.

关 键 词：会计师事务所转制 特殊普通合伙制 审计质量 制度环境 审计意见 审计师独立性 审计失败 

分 类 号：F239.43[经济管理—会计学]