| 行业专门化与审计质量——来自中国审计市场的经验证据 |
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| 引用本文： | 陈丽红,张龙平.行业专门化与审计质量——来自中国审计市场的经验证据[J].当代财经,2010(11). |
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| 作者姓名： | 陈丽红 张龙平 |
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| 作者单位： | 中南财经政法大学会计学院,湖北武汉,430073;中南财经政法大学会计学院,湖北武汉,430073 |
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| 基金项目： | 教育部人文社会科学青年基金项目“会计师事务所行业专门化发展战略研究”(09YJC790109) |
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| 摘 要： | 文章运用中国上市公司2002-2007年的数据,研究了会计师事务所行业专门化投资行为对审计质量的影响。研究发现,在控制了其他变量之后,审计质量随着会计师事务所行业专门化投资程度的上升而先下降后上升,呈现U型函数关系。文章的研究结论有助于丰富会计师事务所行业专门化对审计质量影响的研究,并为我国会计师事务所通过行业专门化发展战略实现做大做强提供重要的数据支持。
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| 关 键 词： | 行业专门化 盈余管理 审计质量 |
Professional Specialization and Audit Quality:Evidences from China's Audit Market |
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| CHEN Li-hong,ZHANG Long-ping.Professional Specialization and Audit Quality:Evidences from China's Audit Market[J].Contemporary Finance & Economics,2010(11). |
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| Authors: | CHEN Li-hong ZHANG Long-ping |
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| Institution: | CHEN Li-hong,ZHANG Long-ping(Zhongnan University of Economics and Law,Wuhan 430073,China) |
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| Abstract: | By making use of the data of China's listing companies from 2002 to 2007,this paper studies the influence of the investment behavior of professional specialization in accounting firms on the auditing quality.The results indicates that when other variables are controlled,the auditing quality will first decrease and then increase along with the rising of the degree of professional specialized investment of accounting firms,reflecting aUshape functional relation.The conclusion of the study is helpful to enrich... |
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| Keywords: | professional specialization earnings management auditing quality |
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