会计师事务所行业专长对审计质量影响研究  

The Effect of Audit Firm Industry Expertise to Audit Quality

作　　者：李莫愁[1] 赵洁 

机构地区：[1]东华大学旭日工商管理学院,上海

出　　处：《现代管理》2017年第6期373-382,共10页Modern Management

摘　　要：本文以2011年~2015年沪深A股非金融类上市公司11,760个数据为样本,对会计师事务所行业专长、客户规模、会计师事务所规模与审计质量的关系进行实证研究。运用多元线性回归分析发现:总体来看,会计师事务所行业专长与审计质量显著正相关。进一步地,大规模客户市场中会计师事务所行业专长与审计质量正相关更显著;大规模会计师事务所行业专长与审计质量正相关关系更显著。Based on a research sample of 11,760 annual data in 2012~2015 for the collection of Shanghai A shares and Shenzhen A shares in non-financial listing corporation, this study concentrates on the empirical researches about the relationship between audit firm industry expertise, client scale, audit firm scale and audit quality. Through multiple regression analysis method, the results show that audit firm industry expertise and audit quality is significantly positive correlated. Further research finds that compared with smaller scale customer market, bigger one can play a more positive role in audit quality. At the same time, the bigger audit firms are, the higher quality audit firm gets.

关 键 词：行业专长 审计质量 客户规模 会计师事务所规模 

分 类 号：F2[经济管理—国民经济]