审计师吹哨对事务所声誉和审计质量的影响——基于“德勤员工举报事件”的案例研究  

Impact of Auditor Whistling on Firm Reputation and Audit Quality——A Case study based on“Deloitte employees report incidents”

作　　者：殷红 Yin Hong(Business School,Suzhou Vocational University,Suzhou 215104,China)

机构地区：[1]苏州市职业大学商学院,江苏苏州215104

出　　处：《经济研究导刊》2023年第14期83-87,共5页Economic Research Guide

基　　金：苏州市职业大学人才启动金项目“互联网+人工智能环境下会计师事务所智力资本信息披露研究”(3180138);苏州市职业大学校青蓝工程优秀青年骨干教师项目(202105000020);苏州市职业大学会计技能大赛团队项目(2019029180220)资助。

摘　　要：审计师凭借信息优势,更容易发现公司舞弊、欺诈、挪用资产等违规行为,在治理公司舞弊方面扮演重要角色。以“德勤员工举报事件”为切入点,探讨了审计师吹哨行为的经济后果。研究发现,市场对德勤员工吹哨行为给予负面反应,“四大”中非德勤的会计师事务所因为德勤声誉受损的溢出效应也经历了负面的市场反应。为了重塑声誉,德勤在吹哨事件发生之后,改善了审计质量。在吹哨事件曝光之前,“四大”中德勤与非德勤审计质量不存在显著差异,但是吹哨事件发生之后,德勤的审计质量显著高于其他三大所。这一研究结论对于构建资本市场吹哨行为的正当性,充分发挥外部审计在公司舞弊治理中的作用方面具有一定的启示意义。Auditors,relying on their information advantages,are more likely to detect violations such as corporate fraud,fraud,and misappropriation of assets,playing an important role in managing corporate fraud.Starting from the“Deloitte employee reporting incident”,this article explores the economic consequences of auditors’whistleblowing behavior.Research has found that the market has responded negatively to the whistleblowing behavior of Deloitte employees,and non Deloitte accounting firms in the“Big Four”have also experienced negative market reactions due to the spillover effects of Deloitte’s reputation damage.In order to reshape its reputation,Deloitte improved audit quality after the whistleblowing incident.Before the whistleblowing incident was exposed,there was no significant difference in audit quality between Deloitte and non Deloitte in the“Big Four”.However,after the whistleblowing incident,Deloitte’s audit quality was significantly higher than the other three major firms.This research conclusion has certain enlightening significance for constructing the legitimacy of whistleblowing behavior in the capital market and fully leveraging the role of external auditing in corporate fraud governance.

关 键 词：吹哨 市场反应 审计师声誉 审计质量 

分 类 号：F239.2[经济管理—会计学]