行业自律监管能改进审计质量吗?——基于中注协约谈的证据  

Can Self-regulation of the CPA Profession Improve Audit Quality?——Based on the Evidence of the CICPA's Interview

作　　者：黄益雄[1] 李长爱[1] 

机构地区：[1]湖北经济学院会计学院,430205

出　　处：《会计研究》2016年第11期84-91,共8页Accounting Research

基　　金：国家自然科学基金面上项目(71372103);国家社科基金一般项目(15BJL049);湖北省教育厅科研计划项目(D20162203)的资助

摘　　要：本文考察了注册会计师行业自律监管对事务所审计质量的影响。基于2012—2015年我国上市公司年报审计期间,中注协约谈会计师事务所提示审计风险的数据,以操控性应计利润绝对值作为事务所审计质量的替代变量,在控制年份和事务所效应后,研究发现约谈行为对事务所审计质量没有显著影响。进一步细分事务所规模后,发现约谈对大规模事务所审计质量影响不显著,但约谈对小规模事务所审计质量产生了积极的显著影响。实证研究结果表明在上市公司年报审计期间,中注协约谈会计师事务所提示审计风险,对小规模事务所起到了事中提示和警醒的效果,发挥了行业自律监管的作用,使得上市公司年报审计质量有所提高。This paper examines the impact of the CICPA's interview regulation on audit quality. Based on the data of the Certified Public Accountants by CICPA's interview during auditing period of listed companies from 2012 to2015,we find that the CICPA's interview regulation has not significant effect on audit quality. After further subdividing the scale of the audit firm,we find that the interview does not significantly affect the audit quality of the large scale firms,but has a significant impact on the audit quality of the small scale firms. The result shows that the CICPA's interview has an effect on the auditing of the small scale firms,which plays the role of self-regulation and improves the quality of audit reports of listed company.

关 键 词：行业约谈监管 审计质量 事务所规模 

分 类 号：F239.4[经济管理—会计学]