会计师事务所行业专长与审计质量相关性的检验——来自中国上市公司审计市场的经验证据

行业专长是审计师专业技能的重要构成要素之一。国外大量的研究均证实会计师事务所的行业专长能够提高审计质量,而本文的研究却发现,在中国上市公司审计市场中,就总体而言,会计师事务所行业专长与审计质量负相关。进一步的分析则表明,目前我国会计师事务所总体上独立性相对不高、易受行业内经济依赖度的负面影响和行业专长发展程度较低是造成这种负相关性的主要原因。

Study on the Correlation between Auditor Industry Specialization and Audit Quality——Evidence from the Audit Market of the Listed Companies in China

Industry specialization is one of the key elements of the auditor's professional skills.Many western studies found that auditor industry specialization was positively correlated with audit quality.But in our study,we find that auditor industry specialization is negatively related to audit quality in the whole 2001—2004 samples.The reasons to explain above results have two:(1)Chinese auditor's independence level is not high and prone to be compromised by industry's economic dependence;(2)The development of auditor industry specialization in China is on the primary phase.