法律环境对审计供给的影响——基于中国证券市场的经验分析  

The Impact of Legal Environment on Auditing Supply:Empirical Study Based on the Analysis of China Stock Market

作　　者：刘明辉[1] 汪玉兰[2] 李井林[3] 

机构地区：[1]东北财经大学内部控制研究中心,辽宁大连116025 [2]东北财经大学会计学院,辽宁大连116025 [3]湖北经济学院会计学院/湖北会计发展研究中心,湖北武汉430205

出　　处：《审计与经济研究》2015年第6期26-36,共11页Journal of Audit & Economics

基　　金：山东省自然科学基金项目(ZR2015GL004)

摘　　要：基于2003—2013年沪深A股上市公司样本,从事务所审计资源配置与审计意见的视角,结合我国制度背景,研究了法律环境对审计供给的影响。研究发现,从事务所审计资源配置方面来看,法律环境越好的地区,事务所配置的审计师越有经验。但是,从审计意见方面来看,法律环境越好的地区,事务所发表非标审计意见的概率并不显著更高。进一步加入事务所规模调节变量发现,法律环境越好的地区,"十大"配置的审计师越有经验,发表非标审计意见的概率越高。Based on the sample of China's A- share listed companies from 2003 to 2013,and from the perspective of the allocation of audit resources and audit opinion,the paper finds that audit firms have assigned more experienced auditors to areas with a good legal environment,but the results of non- standard audit opinion isn't significant. Considering the audit firms of different sizes,there may be different sensitivity to the legal environment changes,and it may affect the final conclusion. This paper further investigates whether the audit firm size can strengthen legal environment's promotion of high quality auditing supply effect. After considering the quality of auditors,we find BIG10 have assigned more experienced auditors to areas with a good legal environment,and the probability of issuing non- standard audit opinion is significant higher. This suggests that the auditor allocation has strengthened the legal environment's promotion effect of high quality auditing supply. It also can be seen that BIG10 actually allocate audit resources according to different legal environment and provide different audit quality in different areas. Conclusions of this paper expand and complement the existing literature on the impact of legal environment on auditing supply,and have shown a positive policy implication for the allocation of audit resources and government regulation.

关 键 词：法律环境 审计供给 事务所规模 审计费用 审计意见 审计质量 审计风险 

分 类 号：D922.27[政治法律—经济法学] F239.43[政治法律—法学]