我国审计市场制度安排与审计质量需求——中天勤客户流向的案例分析  

Auditing Market in China and Auditor s Selection: A case analysis

作　　者：刘峰[1] 张立民[1] 雷科罗 

机构地区：[1]中山大学管理学院,510275 [2]Dalhousie University

出　　处：《会计研究》2002年第12期22-27,50,共7页Accounting Research

基　　金：本文是刘峰所承担的国家自然科学基金项目(70l02009)的前期成果之一。

摘　　要：本文分析了中天勤会计师事务所原来的63家客户的走向。作者的主要发现是:上市公司在选择会计师事务所时,对地域因素考虑较多,同时,经办的注册会计师与上市公司选择同一家事务所的比例相对比较高。这些现象都与高质量审计市场的特征存在一定的差异。此外,作者还发现国际五大在承接原中天勤客户的行为上,存在一些值得关注的现象。The paper examines selection of auditing firms in 2001 for 63 ex - Zhongtianqin clients. Two patterns* are suggested: more than two - third clients selected local accounting firms as their auditors and nearly two - fifth clients selected the same firm as their signing auditors or partners. These patterns will be inconsistent with the assumed patterns of quality auditing. The paper finds that the Big 5 adopts quite similar behavior with domestic firms in capturing ex - Zhongtianqin clients. The findings in this paper tend to challenge DeAnglo's assumption, at least in China auditing market, that agency cost contact auditor size which, if strong enough, in turn, challenge DeAnglo's proposition that the size means quality-

关 键 词：审计市场 制度安排 审计质量 客户流向 案例分析 中国 中天勤会计师事务所 

分 类 号：F239.22[经济管理—会计学]