审计意见购买:从道德约束到法律约束的理论溯源、机制框架与监管治理  

Audit Opinion Shopping:Theoretical Origin from Moral Constraint to Legal Constraint,Mechanism Framework and Regulatory Governance

作　　者：许国艺 董红星[2] Xu Guoyi;Dong Hongxing

机构地区：[1]天津财经大学会计学院,300222 [2]郑州航空工业管理学院商学院,450046

出　　处：《会计研究》2024年第12期166-178,共13页Accounting Research

基　　金：国家社科基金后期资助项目“证券市场强监管背景下审计意见购买研究”(22FJYB065)阶段性研究成果

摘　　要：审计意见购买是世界各地的监管机构高度关注的监管问题,也是学界和实务界高度重视的理论和实践问题,然而理论研究和监管实践都将审计意见购买主体界定为公司管理层,对审计意见购买的监管策略也存在认识分歧。本文采用文献研究方法,围绕公共会计职业的专业主义和商业主义,从公共会计师实施审计意见购买的动机与可能、审计意见购买的道德约束与法律约束进行理论溯源,构建审计意见购买道德约束与法律约束的机制框架,并从审计供给侧视角提出审计意见购买的监管逻辑与治理思路,旨在为审计意见购买的监管与司法实践提供理论支持和政策参考。Audit opinion shopping is a regulatory issue that has garnered significant attention from regulatory agencies worldwide,and it is also a the⁃oretical and practical issue that has attached great importance to by both academia and practical circles.However,both theoretical research and regulatory practice define the subject of opinion shopping as the company's management,and there are also differences in understanding of the regulatory strategy for opinion shopping.Using a literature review method,this paper focusing on the motivation and possibility of public accountants'opinion shopping,and the professionalism and commercialization of the public accounting profession,theoretically delves into the origins of opinion shopping from the perspective of its practitioners and the ethical and legal constraints.Subsequently,it proposes a supervisory logic and governance approach for opinion shopping govern⁃ance from the perspective of audit supply.The objective of this paper is to provide theoretical support and policy guidance for the supervision and judicial practice of opinion shopping.

关 键 词：专业主义 商业主义 审计意见购买 道德约束 法律约束 

分 类 号：F239.4[经济管理—会计学] D922.287[经济管理—国民经济]