| 会计师事务所规模与审计质量——基于审计意见视角的经验研究 |
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| 引用本文： | 刘笑霞,李明辉.会计师事务所规模与审计质量——基于审计意见视角的经验研究[J].商业经济与管理,2011,1(6):74-82. |
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| 作者姓名： | 刘笑霞 李明辉 |
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| 作者单位： | 1. 河海大学商学院2. 南京大学会计系 |
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| 基金项目： | 国家自然科学基金面上项目"中国会计师事务所合并的经济后果研究"，江苏高校哲学社会科学研究重点项目"独立审计质量的影响因素:分析框架与经验证据"，河海大学"中央高校基本科研业务费专项资金" |
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| 摘 要： | 文章利用沪深两市上市公司2007-2008年数据，以审计意见类型作为审计质量的替代变量，并分别以业务收入、CPA人数和从业人员人数来衡量事务所规模，检验事务所规模与审计质量之间的关系。结果发现，无论采用何种方法度量事务所规模，其与审计质量之间均未表现出显著的正向关系。进一步的研究发现，事务所规模与审计质量之间大体上呈倒U关 键 词： | 会计师事务所 规模 审计质量 |
| 收稿时间： | 2010-12-24 |
Audit Quality and the Size of Accounting Firms in China: Empirical Evidence from the Perspective of Audit Opinion |
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| LIU Xiao-xia,LI Ming-hui.Audit Quality and the Size of Accounting Firms in China: Empirical Evidence from the Perspective of Audit Opinion[J].Business Economics and Administration,2011,1(6):74-82. |
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| Authors: | LIU Xiao-xia LI Ming-hui |
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| Institution: | LIU Xiao-xia1,LI Ming-hui2(1.School of Business,Hohai University,Nanjing 210098,China,2.School of Business,Nanjing University,Nanjing 210093,China) |
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| Abstract: | Taking types of audit opinions as proxies for audit quality,and business revenue,CPA numbers and personnel numbers of accounting firms as proxies for auditor size,respectively,this paper tests the relationship between accounting firm size and audit quality by using the sample of listed companies of China from 2007 to 2008.It is found that there is no significantly positive relationship between accounting firm size and audit quality no matter how accounting firm size is measured.In fact,there's an inverted U... |
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| Keywords: | accounting firm size audit quality |
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