会计师事务所审计质量传染效应研究——来自2010—2014年沪市A股的经验证据  

An Empirical Study on the Contagion Effect of Audit Quality of Accounting Firms——Empirical Evidence from the Shanghai Stock Exchange from 2010 to 2014

作　　者：刘杰[1] 张寅珠 

机构地区：[1]贵州财经大学会计学院,中国贵阳550025 [2]立信会计事务所贵州分所,中国贵阳550000

出　　处：《上海商学院学报》2016年第5期100-107,共8页Business Economic Review

摘　　要：审计质量传染效应的存在无疑对审计质量的提高是相当不利的。本文以2010年至2014年沪市A股上市的非金融行业数据为样本对该问题进行了实证研究。研究结果表明:由于会计师事务所惯性思维模式的存在,会计师事务所存在审计质量传染效应;"十大"会计师事务所的审计质量传染效应并不低于"非十大"会计师事务所的审计质量传染效应,在某种程度上还会高于"非十大"会计师事务所的审计传染质量;会计师事务所对国有上市公司的审计质量并不高于非国有上市公司的审计质量;注册会计师占比较高的会计师事务所审计质量并不会高于注册会计师占比较低的会计师事务所。这表明我国需要进一步完善相关政策措施,以防范会计师事务所的审计质量传染效应。There is no doubt that the infection effect of audit quality is very unfavorable to the improvement of audit quality.Based on 2010-2014 Shanghai A Shares Of Non-financial Data,we study this issue.The results of the study indicate that：due to the presence of Certified Public Accountants inertial thinking mode,contagion effects of audit quality exist in the accounting firm.The contagion effect of audit quality of the Top10 accounting firm is proved higher than that of the non Top10 accounting firms.The audit quality of the state-owned listed company is not higher than that of nonstate-owned listed companies.The contagion effect of audit quality of the Top10 accounting firm is proved higher than that of the non Top10 accounting firms.This indicates that our country needs to further formulate the policy measures to prevent the audit quality of accounting firms.

关 键 词：会计师事务所 审计质量传染效应 审计失败 

分 类 号：F239.4[经济管理—会计学]