会计师事务所合并与审计质量关系博弈分析  

Analysis of Relationship between Mergers and Audit Quality of Accounting Firms with Game Theory

作　　者：张晋红[1] 

机构地区：[1]四川财经职业学院

出　　处：《中国注册会计师》2018年第7期64-67,共4页The Chinese Certified Public Accountant

基　　金：2016年四川省审计厅招标课题项目"领导干部自然资源资产离任审计研究(201602A)

摘　　要：为适应新时期市场竞争的需要,我国会计师事务所进行了较大规模的合并重组浪潮。本文通过对会计师事务所合并重组及发展趋势的深入分析,运用博弈理论分析方法研究了会计师事务所合并与审计质量之间的内在关系,并引入规模化理论、声誉理论与"深口袋"理论,得出了会计师事务所合并对审计质量正面影响因素和负面影响因素。总体来讲,会计师事务所的合并重组扩大了事务所的规模,提高了事务所的审计人员胜任能力和职业素质,审计质量不断提升,有利于会计师事务所整体市场竞争能力的提高。To win the market competition in a new period, the accounting firms in China launched a wave of large-scale mergers and reorganizations. Based on a thorough analysis of such mergers and reorganizations and the future trend, this article uses the game theory to study the intrinsic relationship between the mergers and the audit quality; it also introduces the scale theory, reputation theory and deep pocket theory and finds out the factors in the merger and reorganization processes that can produce positive and negative influence on audit quality. Generally, the mergers and reorganizations expand the scale of accounting firms and improve the professional competence and qualities of auditors, which can enhance the audit quality and the overall market competitiveness of accounting firms.

关 键 词：会计师事务所 合并重组 审计质量 博弈理论 

分 类 号：F233[经济管理—会计学] F271[经济管理—国民经济]