审计师特征、客户集中度与审计质量  

Auditor Characteristics, Customer Concentration and Audit Quality

作　　者：洪金明 HONG Jin-ming(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《湖南科技大学学报（社会科学版）》2021年第4期101-110,共10页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：国家社会科学基金项目(13CJY108)。

摘　　要：当前我国资本市场陆续出现的审计失败事件引发了学者对审计质量的高度关注。其中一个问题是,客户集中度会影响企业的营运活动、成本结构和盈利水平等,这种关系是否对审计质量产生影响以及在不同的审计师特征下是否存在差异?以A股2007年至2019年非金融业上市公司为研究样本进行实证检验,研究发现客户集中度显著降低企业的审计质量,这种关系在"四大"审计师和具有行业专长审计师企业中有所缓解,进一步研究发现企业的经营风险是影响客户集中度与审计质量关系重要的途径。Currently, the audit failures in China’s capital market have caused the scholars to pay much attention to the audit quality, and the customer concentration of enterprises will affect the operating activities, cost structure and profitability. Does it have an impact on the audit quality and whether there are differences in this relation under different auditor characteristics? Taking A-share non-financial listed companies from 2007 to 2019 as the research sample for empirical test, the study finds that customer concentration significantly reduces the audit quality of enterprises, and this relation is alleviated in the "big four" auditors and enterprises with industry expertise. Further study finds that business risk is an important way to affect the relation between customer concentration and audit quality.

关 键 词：客户集中度 审计质量 经营风险 审计师专长 

分 类 号：F270[经济管理—企业管理]