政治关联、制度环境与会计师事务所经营业绩  

Political Association,Institutional Environment and the Accounting Firm Operating Performance

作　　者：李江涛[1] 严文龙[1] 曾铁兵[2] 

机构地区：[1]西南财经大学会计学院,四川成都611130 [2]中国注册会计师协会,北京100039

出　　处：《审计与经济研究》2015年第5期32-43,共12页Journal of Audit & Economics

基　　金：国家社会科学基金一般项目(15BGL052)

摘　　要：证券所与非证券所获取的政治关联通过信誉机制特别是制度信誉发挥作用,这种作用的发挥还受到制度环境的影响。实证分析表明,政治关联能够对事务所经营业绩产生显著影响,其中市县级政治关联的影响最为明显,并且非证券所更容易受到政治关联的影响。此外,在分别考虑制度环境中市场化水平、行政干预水平和法治化水平后发现:不同的制度环境要素对事务所业绩的影响并不完全一致,政治关联对事务所业绩的作用所产生的影响也有所区别。The political connection of the accounting firms that whether have the qualification of securities and futures or have not plays a vital role through the credit mechanism, especially institutional credit and the role is also affected by the institu-tional environment. The empirical analysis shows that the political connection can have a significant impact on the firms' per-formance especially the rank of political association belonging to city or county and the firms having no the qualification of se-curities and futures are more susceptible to the influence of political connection. Moreover, by considering the factors of insti-tutional environment such as market level, administrative intervention level and legal level of system environment, we found that different institutional environment factors' impact on firm performance is not exactly the same and its influence on the role played by political connection in firms' performance is also not consistent.

关 键 词：信誉机制 政治关联 制度环境 会计师事务所 审计质量 审计费用 

分 类 号：F239.227[经济管理—会计学]