会计师事务所规模与审计质量——基于会计师事务所分所的实证研究  

Size of Accounting Firm and Audit Quality:An Empirical Study Based on Branch of Accounting Firm

作　　者：龙小海[1] 张媛媛[2] 

机构地区：[1]云南大学经济学院,云南昆明650504 [2]云南民族大学管理学院,云南昆明650500

出　　处：《南京审计大学学报》2016年第5期92-103,共12页Journal of Nanjing Audit University

基　　金：云南民族大学研究生创新基金项目(2016YJCXS75)

摘　　要：利用2012—2014年由事务所分所审计的沪深两市A股上市公司数据,以可操控性应计利润作为审计质量的替代变量,以事务所分所拥有的注册会计师数量衡量分所规模,检验分所规模与审计质量的相关性,进一步研究事务所声誉保护机制对分所规模与审计质量相关性的调节作用。实证研究发现:事务所分所规模与审计质量正相关,分所规模越大,越能抑制盈余操纵行为,审计质量越高;事务所声誉保护机制对两者关系具有反向调节作用,与非"四大"分所相比,事务所规模与审计质量的正相关关系在"四大"分所较弱。By using the data of A-share listed companies in China from of 2012 to 2014, taking discretionary accruals as proxy of audit quality and the number of registered accountants in the office as the measurement of office size, this paper makes an a-nalysis on the relationship between audit quality and office size, and the moderating effect of reputation mechanism on firm size and audit quality. Empirical studies have found that the size of branch and audit quality is positively related. Namely, the greater scale of the branch can further inhibit the earnings manipulation, thus audit quality is improved. In addition, the repu-tation protection mechanism of the firm has a reverse effect on the relationship between firm size and audit quality. Compared with non-“Big Four” accounting firms, the positive relationship between firm size and audit quality is becoming weaker in the “Big Four” branches.

关 键 词：审计质量 会计事务所分所 事务所规模 会计师事务所声誉 审计溢价 审计声誉 审计独立性 

分 类 号：F239.4[经济管理—会计学]