“四大”会计师事务所开设分所与审计质量  

The Opening of the Branch Offices of“Big 4”Accounting Firms and Audit Quality

作　　者：高雅萍 周泽将[2] GAO Yaping;ZHOU Zejiang(School of Economics,Anhui University,Hefei 230601,China;School of Business,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601 [2]安徽大学商学院,安徽合肥230601

出　　处：《审计与经济研究》2024年第4期41-49,共9页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(72172001);安徽省自然科学基金优青项目(2208085Y22);安徽省高校杰出青年项目(2022AH020001)。

摘　　要：“四大”会计师事务所在中国开设分所对中国审计市场产生了深远影响,特别是对审计质量的影响值得关注。基于此,以2008—2021年间中国资本市场A股上市公司为研究样本,实证检验“四大”会计师事务所开设分所对审计质量及其经济后果的影响。研究发现:“四大”会计师事务所开设分所能够显著提高审计质量;区分事务所类型和分析师关注度发现,“四大”会计师事务所开设分所对审计质量的促进作用在本土会计师事务所和分析师关注度较低的企业中更加明显;进一步研究表明,“四大”会计师事务所开设分所提高了审计效率,降低了审计定价,“四大”会计师事务所在中国开设分所具有积极的正向影响。研究结论为“四大”会计师事务所进入中国审计市场的积极效应提供了经验数据支持,为优化和完善中国审计市场提供了理论参考。The opening of the branch offices of“Big 4”accountants in China has restructured Chinese audit market,and its impact on audit quality deserves attention.Based on this,this paper uses the quasi-natural experiment of“Big 4”accounting firms opening offices,and takes A-share listed companies in Chinese capital market from 2008 to 2021 as research samples to examine impact of the opening of branch offices of“Big 4”accounting firms on audit quality and its economic consequences empirically.The research finds that:The opening of branch offices of“Big 4”accounting firms can improve audit quality significantly.By differentiating between firm types and analysts attention,it is found that the promotion of audit quality by setting up branch offices of“Big 4”accounting firms is more obvious in local accounting firms and enterprises with low attention of analysts.Further research shows that the opening of branch offices of“Big 4”accounting firms improves audit efficiency and reduces audit pricing,and has a positive effect on the opening of branch offices by“Big 4”.The conclusion of the research provides empirical data support for the positive effects of“Big 4”accounting firms entering the Chinese audit market,and it also provides theoretical references for the optimization and improvement of China's audit market.

关 键 词：“四大”开设分所 审计质量 事务所类型 分析师关注度 经济后果 

分 类 号：F239.43[经济管理—会计学]