新《证券法》与审计治理:基于审计意见购买的抑制效应  

New securities law and audit governance:Based on the inhibitory effect of audit opinion shopping

作　　者：许国艺 XU Guoyi(School of Accounting,Tianjin University of Finance and Economics,Tianjin 300222)

机构地区：[1]天津财经大学会计学院,天津300222

出　　处：《中国软科学》2024年第7期200-212,共13页China Soft Science

基　　金：国家社会科学基金后期资助项目(22FJYB065)。

摘　　要：新《证券法》对审计师责任风险的加大和审计市场结构的调整影响审计师客户资源配置。从审计师客户资源配置的视角,考察审计师客户关系不匹配对审计意见购买的影响,及新《证券法》对审计师客户关系与审计意见购买之间的审计治理机制。研究发现:审计师客户关系向下不匹配加剧审计意见购买,而审计师客户关系向上不匹配则抑制审计意见购买;新《证券法》改善了审计师客户资源配置的匹配度,抑制审计师客户关系不匹配对审计意见购买的影响,提升了审计质量。该研究有助于决策部门评估新《证券法》的实施效果,对审计师客户资源配置和审计意见购买监管治理具有一定的参考价值。The new Securities Law will increase the auditor’s liability risk and adjust the audit market structure,which will affect the auditor-client resource allocation and lead to audit governance consequences.From the perspective of auditor-client resource allocation,this paper studies the inhibitory effect,mechanism and audit consequences of the new Securities Law on the influence of auditor-client mismatch on audit opinion shopping,so as to evaluate the audit governance effect of the new Securities Law.Research has found that the downward auditor-client mismatch exacerbates audit opinion shopping,while the upward auditor-client mismatch suppresses audit opinion shopping.The new Securities Law improves the degree of auditor-client mismatch,suppresses the impact of auditor-client mismatch on audit opinion shopping,and enhances audit quality.This study is conducive to decision-making agencies evaluate the implementation effectiveness of the new Securities Law,and has certain reference value for the allocation of audit client resources and regulatory governance of audit opinion shopping.

关 键 词：审计治理 审计师客户关系 审计质量 审计意见购买 

分 类 号：F812.0[经济管理—财政学]