摘要
审计市场结构会影响会计师事务所的行为,进而影响审计结果。中国各地区的审计市场结构存在较大差异,研究中国各地区的审计市场结构对审计结果的影响,具有理论和现实意义。以地区审计市场集中度来衡量审计市场结构,以审计意见、财务报告重述和审计收费来衡量审计结果。研究发现:地区审计市场集中度越高,越不可能出具非标意见,越可能发生财务报告重述,要求的审计收费水平越高。大所没有减弱地区审计市场集中度与审计结果之间的关系。结论表明:审计市场过于集中会损害审计质量,不宜过度集中。
The audit market structure affects audit firm's behavior,and then audit outcomes. Audit market structure differs among regions in China. This study analyzes and tests how audit market structure affects audit quality. We measure audit market structure using audit market concentration,and measure audit outcome using modified audit opinion,restatement and audit fees. We find that when audit market concentration increases,modified audit opinions are less likely to be issued,financial statements are more likely to be restated,and audit fees can be increased. Furthermore,we don't find evidence that audit firm size can moderate the relationship between audit market concentration and audit results. We can draw the conclusion that higher audit market concentration can impair audit quality.
出处
《会计与经济研究》
北大核心
2015年第5期71-87,共17页
Accounting and Economics Research
基金
国家自然科学基金项目(71502108
71402023)
上海高校青年教师培养资助计划(ZZLX15001)
上海市晨光计划
