| 审计师行业专长、产品市场竞争与财务重述——来自中国证券市场的经验证据 |
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| 引用本文： | 谢盛纹,王洋洋,张淑一.审计师行业专长、产品市场竞争与财务重述——来自中国证券市场的经验证据[J].财经理论与实践,2015(5):70-75. |
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| 作者姓名： | 谢盛纹 王洋洋 张淑一 |
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| 作者单位： | 1. 江西财经大学 会计发展研究中心,江西 南昌,330013;2. 江西财经大学 会计学院,江西 南昌,330013 |
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| 基金项目： | 国家自然科学基金(71162010、71462014) |
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| 摘 要： | 以2007~2012年我国 A 股上市公司为样本，对审计师行业专长与财务重述的关系，以及产品市场竞争程度对两者关系的影响进行实证研究。结果表明：审计师行业专长有助于降低财务重述发生的概率；产品市场竞争则削弱了审计师行业专长对财务重述行为的抑制作用。
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| 关 键 词： | 审计师行业专长 产品市场竞争 财务重述 |
Auditor Industry Expertise,Product Market Competition and Financial Restatement Empirical Evidence from China's Stock Market |
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| XIE Shengwen,WANG Yangyang,ZHANG Shuyi.Auditor Industry Expertise,Product Market Competition and Financial Restatement Empirical Evidence from China's Stock Market[J].The Theory and Practice of Finance and Economics,2015(5):70-75. |
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| Authors: | XIE Shengwen WANG Yangyang ZHANG Shuyi |
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| Abstract: | The paper takes China's A shares listed Corporation in 2007 -2012 as the sample, making an empirical research of the relationship between auditor industry expertise and financial restatement,and the influence of product market competition on them.The results show that:auditor industry expertise and financial restatements are negatively correlated;and product market competition will weaken the influence of auditor industry expertise on financial restatement. |
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| Keywords: | Auditor industry expertise Product market competition Financial restatement |
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