企业差异化战略与审计质量的实证研究--来自沪深A股上市公司的经验数据  

An Empirical Study of Enterprise Differentiation Strategy and Audit Quality--Empirical Data from Shanghai and Shenzhen A Shares Listed Companies

作　　者：安广实[1] 李悦[1] AN Guang-shi;LI Yue(School of Accounting,Anhui University of Finance and Economics,Bengbu,Anhui 23303)

机构地区：[1]安徽财经大学会计学院

出　　处：《怀化学院学报》2018年第8期78-83,共6页Journal of Huaihua University

基　　金：安徽高校人文社会科学重大项目"安徽省高校内部经济责任审计研究"(SK2018ZD035);安徽财经大学研究生科研创新项目"企业差异化战略与审计质量的实证研究--来自沪深A股上市公司的经验数据"(ACYC2017205)

摘　　要：以2014-2016年沪深A股上市公司的数据为研究样本,使用操控性应计利润的绝对值来衡量审计质量,创新性地分析了企业差异化战略对审计质量的影响。研究发现:客户的战略差异度与审计质量之间呈现出负相关关系,即企业采用的战略越偏离行业常规战略,审计师则不能很好地运用行业专长以降低发现错报的概率,导致审计质量下降;同时,研究还发现相对于盈利客户,亏损客户的高风险将会增大差异化战略对审计质量的影响程度。Based on the data of Shanghai and Shenzhen A share listed companies in 2014-2016 years,this paper analyzes theimpact of enterprise differentiation strategy on audit quality. The research shows that there is a negative correlation between thecustomer＇s strategic difference and the audit quality,that is,the more the enterprise strategy deviates from the conventional strategyof the industry,the auditor can not use the industry expertise to reduce the probability of misreporting and lead to the decrease ofaudit quality. At the same time,this study also found that compared with profitable customers,the high risk of loss customers willincrease the degree of influence of differentiation strategy on audit quality.

关 键 词：差异化战略 审计质量 操控性应计利润 

分 类 号：F239[经济管理—会计学]