审计师处罚在行业内的溢出效应研究  

Spillover Effect of Auditor Penalty on Other Auditors Within Industry

作　　者：刘文军[1] 刘婷[1] 李秀珠[1] Liu Wenjun;Liu Ting;Li Xiuzhu

机构地区：[1]福建农林大学管理学院

出　　处：《审计研究》2019年第4期83-91,共9页Auditing Research

基　　金：国家自然科学基金青年项目(项目批准号:71702032);福建省科技厅软科学项目(项目批准号:2018R0015);福建省高等学校新世纪优秀人才支持计划(2018);福建省高校杰出青年科研人才培育计划(2017)的资助

摘　　要：文章研究了审计处罚对行业内未被处罚审计师的影响。主要以操纵性应计利润作为审计质量度量指标,研究发现过去三年有审计师被证监会处罚的行业其未被处罚的审计师审计质量更高。采用审计意见激进性和盈余持续性度量审计质量、倾向得分配对进行样本选择,替换处罚影响的窗口期,利用固定效应模型回归等进行稳健性检验,研究发现均未发生变化。此外,审计处罚强度越大,其对同行业审计师的影响越大;审计处罚对同行业审计师的影响主要集中在非国企客户以及董事会规模较小的客户。研究发现证监会的审计处罚在行业层面存在溢出效应,并且这种溢出效应受处罚力度、客户产权性质和董事会规模影响,这对于更全面地认识注册会计师行业监管效果具有重要意义。This paper studies the impact of auditor penalty on other auditors within the same industry who have not been punished. Using discretionary accruals as a measure of audit quality, this paper finds auditors in the industry where auditors were punished by the CSRC in the past three years have higher audit quality. Using audit opinion aggressiveness and earnings persistence to measure audit quality, propensity score match to select samples, replacing the window period of penalty effect, and using firm fixed effect model to do robust check, the result is unaffected. In addition, the greater the intensity of audit penalty is, the greater the impact on other auditors within-industry will be;the impact of auditor penalty on other auditors within the industry is concentrated on the client which is non-state-owned enterprise and the client with smaller board size. The conclusions in this paper show that there is an industry spillover effect on auditor punishment, and this spillover effect is affected by the intensity of punishment, the client's ownership nature and the client's board size, which is of great significance for a comprehensive understanding of the regulatory effect of the CPA industry.

关 键 词：审计师处罚 审计质量 溢出效应 产权性质 董事会规模 

分 类 号：F239.4[经济管理—会计学]