审计师子群体地位与审计质量  

Auditor Subgroup Status and Audit Quality

作　　者：曹强[1,2] 胡南薇 Cao Qiang;Hu Nanwei

机构地区：[1]中央财经大学会计学院,100081 [2]中国矿业大学(北京)管理学院,100083

出　　处：《会计研究》2019年第8期88-94,共7页Accounting Research

基　　金：国家自然科学基金面上项目(71672207);国家自然科学基金青年项目(71302123)的阶段性成果;中国矿业大学(北京)“越崎青年学者”资助计划的资助

摘　　要：本文在中国文化背景下考察审计师子群体地位对审计质量的影响,并在此基础上研究积极的直接接触对群体地位与审计质量关系的调节作用。基于1990-2016年50起会计师事务所合并事件,我们识别出53个事务所分所中存在的106个审计师子群体。在此基础上,我们发现,相对于高地位审计师子群体,合并后低地位审计师子群体客户盈余管理水平显著提高。此外,我们还发现,当分所内审计师子群体间有积极的直接接触时,相对于高地位审计师子群体,合并后低地位审计师子群体客户盈余管理水平提高的幅度减弱。这些研究结果表明,分所内低地位审计师子群体保持或者提高其在分所内的地位,维护其自身利益的动机更强,则其发生机会主义行为的可能性越大,其审计质量随之变差;而积极的直接接触则可以有效改善群际关系,缓解审计师子群体地位对审计质量不利影响。In this paper,we examine the effect of auditor subgroup status on audit quality in the context of Chinese culture,and study the moderating effect of positive direct contact on the relationship between group status and audit quality.Based on 50 mergers of Chinese audit firms between 1990 and 2016,we identify 106 auditor subgroups in 53 offices located in China.With this data,we find that the clients'earnings management of low-status auditor subgroups is significantly higher after mergers compared with that of high-status auditor subgroups.In addition,when there is positive direct contact between auditor subgroups within an office,the deterioration extent of clients'earnings management of low-status auditor subgroups declines compared with that of high-status auditor subgroups.The results of our analyses indicate that:(1)low-status auditor subgroups have a higher motivation to maintain or improve their position within the office and to safeguard their interests,they are more likely to behave opportunistically,and their audit quality will be worse;and(2)positive direct contact can effectively improve intergroup relationships and mitigate the adverse effects of auditor subgroup status on audit quality.

关 键 词：审计师子群体 群体地位 积极直接接触 审计质量 会计师事务所合并 

分 类 号：F239.4[经济管理—会计学]