审计师规模与审计质量:声誉视角  

Auditor Size and Audit Quality:A Perspective of Reputation Mechanism

作　　者：叶凡[1,2,3,4,5] 方卉[1,2,3,4,5] 于东[1,2,3,4,5] 刘峰[1,2,3,4,5] 

机构地区：[1]厦门国家会计学院,361005 [2]中信银行股份有限公司上海分行(资产托管部),200120 [3]西佐治亚大学,30118 [4]厦门大学会计发展研究中心,361005 [5]中山大学现代会计与财务研究中心,510275

出　　处：《会计研究》2017年第3期75-81,共7页Accounting Research

基　　金：国家自然科学基金项目(71672159;71272079)支持

摘　　要：本文基于2010年至2013年的四个公司舞弊事件,考察了声誉受损后的审计师变更情况,发现:市场并没有用"及时离开"来惩罚声誉受损的审计师,使其失去准租,审计师的执业资格直接决定了其能否继续获取准租。我们的讨论,是对De Angelo(1981b)审计师规模与审计质量的补充与修正,将有助于更好地理解审计师规模与审计质量之间的传导机制,丰富规模与质量的理论体系。Based on four corporate fraud cases from 2010 to 2013,this paper investigates the auditor changes after their reputation has been damaged.We finds that the clients did not make the auditors who had suffered from reputation collapse lose quasi-rents through switching to new audit firms in time.It is the qualification of the auditors that determines whether they could retain their clients and get quasi-rents.Our paper is supplementation and rectification to the discussion of auditor size and audit quality submitted in DeA ngelo(1981b).It would be helpful to better understand the relationship between auditor size and audit quality,as well as to contribute to the theory system.

关 键 词：声誉 准租 审计师变更 审计师规模 审计质量 

分 类 号：F239.4[经济管理—会计学]