法律环境、会计师事务所转制与审计质量  

Legal Environment, Legal Structure and Ownership Transformation of Accounting Firms and Audit Quality

作　　者：傅绍正 

机构地区：[1]天津财经大学商学院

出　　处：《中国注册会计师》2018年第2期36-40,共5页The Chinese Certified Public Accountant

基　　金：国家自然科学基金面上项目"产权视角下的审计师声誉机制及其经济后果研究"(项目批准号:71272189)的阶段性成果;中国审计学会项目(项目批准号:14SJ04001);教育部人文社会科学研究项目(项目批准号:12YJA790193)的资助

摘　　要：本文采用双重差分法控制事务所转制政策对审计质量的系统性影响,从事务所层面考察转制是否促进了审计质量的提高,以及法律环境是否影响事务所转制对审计质量的改善。研究发现,事务所转制后的审计质量显著高于转制前;地区法律环境越好,事务所转制后,审计质量的改善程度越大。本文为评价监管部门推动事务所转制提供了更直接、更可靠的经验证据,同时也提示监管部门需进一步强化宏观法律环境建设。Using the difference-in-differences model to control the systemic influence of the legal structure and ownership transformation policies of accounting firms on the audit quality, this article focuses on whether such a transformation improves audit quality and whether the legal environment affects such improvement at the level of accounting firms. It finds that the audit quality after the transformation has significantly been improved since then; and the better the local legal environment is, the more significantly the audit quality has been improved after the transformation. This article provides more direct and more reliable empirical evidence to evaluate the transformation promoted by the regulatory authorities and also reminds that regulatory authorities should further improve the legal environment at the macro-level.

关 键 词：审计质量 法律责任 事务所转制 法律环境 双重差分法 

分 类 号：D922.26[政治法律—经济法学] F233[政治法律—法学] F239.4[经济管理—会计学]