基于排序选择模型的会计师事务所综合评价分析  

Comprehensive Evaluation Analysis of Accounting Firms Based on Ranking Selection Model

作　　者：陈思琦 CHEN Si-qi(School of Accountancy,Harbin University of Commerce,Harbin 150028,China)

机构地区：[1]哈尔滨商业大学会计学院,哈尔滨150028

出　　处：《经济研究导刊》2021年第32期136-138,共3页Economic Research Guide

基　　金：哈尔滨商业大学研究生创新项目“基于排序选择模型下的会计师事务所综合评价体系研究”(YJSCX2020-657HSD)。

摘　　要：会计师事务所作为一个知识密集型的组织,为被审计单位提供专业性较强的审计服务。近几年,企业舞弊手段层出不穷,审计环境变得日益复杂,审计失败事件频发,审计服务的质量愈发受到政府监管部门和企业投资者的重视。为此,基于会计师事务所层面统计调查数据构建会计师事务所综合评价体系,利用有序的protit模型对会计师事务所综合能力的主要影响机制进行实证分析。结果表明,会计师事务所的市场份额及高学历员工占比、出具非标准审计报告比例对综合能力的影响最为显著;初始注册资金、排名变动幅度、国际化程度对综合能力有显著提升作用;审计轮换次数、党员所占比例对综合能力影响不显著。As a knowledge intensive organization,accounting firms provide professional audit services for the audited units.In recent years,corporate fraud means emerge one after another,the audit environment becomes increasingly complex,audit failures occur frequently,and the quality of audit services has been paid more and more attention by government regulators and corporate investors.Therefore,based on the statistical survey data at the accounting firm level,this paper constructs the comprehensive evaluation system of accounting firms,and makes an empirical analysis on the main influence mechanism of the comprehensive ability of accounting firms by using the orderly protit model.The results show that the market shares of accounting firms,the proportion of highly educated employees and the proportion of issuing non-standard audit reports have the most significant impact on the comprehensive ability;the initial registered capital,the change range of ranking and the degree of internationalization can significantly improve the comprehensive ability;the number of audit rotation and the proportion of Party members have no significant impact on the comprehensive ability.

关 键 词：会计师事务所 综合能力 有序PROBIT模型 影响因素 

分 类 号：F239.222[经济管理—会计学]