客户依赖、审计师独立性与审计质量——来自上市公司的经验证据

在我国审计市场竞争激烈的背景下,事务所容易形成对客户的经济依赖。实证研究发现,审计师对客户的依赖度越强,则事务所为上市公司提供的审计服务质量越低,这种关系在非"四大"事务所中表现得尤为明显;而在颇具规模与品牌声誉的"四大"中并未发现这种显著的关系。因此,应优化审计市场结构,鼓励会计师事务所做大做强,加强审计相关法律法规等制度建设,加大对会计师事务所违规的处罚力度。

Auditor's Dependence on Clients and Audit Quality:Evidence from Listed Corporations in China

Based on fierce competition in the audit market,this paper studies the auditors' independence problem by setting a variable-the dependence degree on clients.The empirical evidence indicates that the higher the dependence degree on clients,the lower the audit quality for clients.This kind of relation has been found significantly in the non-big four auditors,while the relation in the big four hasn't been found.This research provides the theoretical and empirical support for those polices about improving the a...