设立分所进行本地审计能提高审计质量吗  

Could Setting up Branch Offices for Local Audits Improve Audit Quality?

作　　者：李孟哲 吴联生 于鹏[3] Li Mengzhe

机构地区：[1]中南大学商学院,410083 [2]南方科技大学商学院,518055 [3]首都经济贸易大学会计学院,100070

出　　处：《会计研究》2024年第11期180-192,共13页Accounting Research

基　　金：国家自然科学基金项目(71932001);湖南省自然科学基金项目(2024JJ6540)的资助

摘　　要：本文研究了会计师事务所能否通过设立分所来提升非总所注册地的审计执业质量。研究发现,相较于总所在非注册地开展的审计业务(总所异地审计),分所在注册地开展审计业务(分所本地审计)时更可能进行审计调整,表明通过设立分所来执行审计业务能够提高审计质量。进一步研究发现,当审计客户关联交易更多,审计前盈余质量更差时或者执业事务所不具备行业专长时,设立分所开展本地审计业务的收益更大,分所本地审计质量优于总所异地审计质量的效应越明显;当总所注册地所在地区与分所注册地所在地区之间的制度环境差异越小以及分所规模越大时,设立分所的治理成本更低,更有利于分所提升本地业务的执业质量。This article investigates whether the audit quality in non-head office registration places could be improved by setting up audit branch offices.We find that audit branch offices are more likely to make audit adjustments when conducting audit services in registered locations(local audits by branch offices)compared to the audit services conducted in non-registered locations by the audit head office(non-local audits by head office),indicating that establishing branch offices can improve audit quality.Further evidences show that above effect is more significant in audit clients with more related party transactions,worse pre-audit earnings quality or audit branch office(head office)without industry expertise.Also,the smaller the difference in institutional environment between the registered location of the head office and that of the branch office,or the larger the branch office size,the higher audit quality of local audits by branch offices.

关 键 词：会计师事务所总所 会计师事务所分所 审计调整 审计质量 

分 类 号：F239.4[经济管理—会计学]