客户重要性与会计信息可比性——来自中国证券市场的经验证据  

Client Importance and Accounting Information Comparability——Empirical Evidence from Chinese Stock Market

作　　者：谢盛纹[1,2] 杨钦皓 刘睿[2] 

机构地区：[1]江西财经大学会计研究发展中心,江西南昌330013 [2]江西财经大学会计学院,江西南昌330013

出　　处：《南京审计大学学报》2017年第1期74-84,共11页Journal of Nanjing Audit University

基　　金：国家自然科学基金项目(71462014;71162010)

摘　　要：审计师的执业特征对被审计单位的会计信息质量有一定的影响。以审计师客户重要性为经,以会计信息可比性为纬,运用2005—2014年我国A股上市公司数据实证分析审计师客户重要性与会计信息可比性之间的相关性。实证结果表明:会计师事务所对某一客户的经济依赖越强,该客户的会计信息可比性越差;同样地,签字注册会计师的客户重要性与会计信息可比性呈现显著负向关系;并且,会计师事务所和签字注册会计师的客户重要性在对会计信息可比性的作用过程中存在互补关系。The auditor’s practical characteristics have certain influence on accounting information quality of the auditee. By using the data of A-share listed companies in China from 2005 to 2014 and accounting information comparability as research object,this paper makes an empirical analysis of the relationship between auditor’s client importance and accounting information comparability from the perspective of auditor’s client importance. The empirical evidence shows that the more the economic dependence of the accounting firm on a client,the lower the client’s accounting information comparability can be. Similarly,the client importance of certified public accountants shows a significant negative relationship with the accounting information. Besides,client importance of accounting firms and certified public accountants have complementary relationship in the process of the formation of accounting information comparability.

关 键 词：客户重要性 会计信息可比性 签字注册会计师 会计师事务所 会计信息质量 审计质量 财务报告 

分 类 号：F275[经济管理—企业管理] F239.4[经济管理—国民经济]