| 产权性质视角下的银行业审计质量与经济利益关系研究——基于偏最小二乘法的估计 |
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| 引用本文： | 武恒光,张龙平.产权性质视角下的银行业审计质量与经济利益关系研究——基于偏最小二乘法的估计[J].财贸研究,2012,23(6):122-131. |
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| 作者姓名： | 武恒光 张龙平 |
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| 作者单位： | 1. 中南财经政法大学会计学院,湖北武汉430073;山东财经大学会计学院,山东济南250014
2. 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： | 山东省自然科学基金项目"基于产业结构优化视角的注册会计师行业非审计服务拓展研究"，山东省自然科学基金项目"基于资本市场优化视角的农业上市公司会计政策研究"，教育部人文社会科学研究项目"基于公司治理导向的国有企业信息披露与监管制度研究" |
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| 摘 要： | 以中国2001—2010年A股上市商业银行为研究样本,运用偏最小二乘法,检验不同产权性质的商业银行支付给审计师的经济利益与审计质量的关联性。研究发现:相对于非政府控制的上市银行,政府控制的上市银行支付给审计师的经济利益越大,盈余管理幅度越高;在为政府控制银行提供业务的过程中,银行给予审计师的经济利益过高,导致审计师未能有效地抑制银行的盈余管理行为,审计质量受损,而在为非政府控制的上市银行提供业务情形中,审计质量并未随着经济利益的增加而降低。
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| 关 键 词： | 产权性质 经济利益 审计质量 偏最小二乘法 |
Banking Industry's Audit Quality and Economy Interest from the Angle of Property Right: Based on PLS |
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| WU HengGuang
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ZHANG LongPing.Banking Industry's Audit Quality and Economy Interest from the Angle of Property Right: Based on PLS[J].Finance and Trade Research,2012,23(6):122-131. |
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| Authors: | WU HengGuang ZHANG LongPing |
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| Institution: | 1 (1.Accounting School, Zhongnan University of Economics and Law, Wuhan 430073; 2.School of Accounting, Shandong University of Finance and Economics, Jinan 250014) |
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| Abstract: | Applying partial least squares estimation method, the study examines the relationship between audit quality and economy interest provided by commercial banks with different property right, by using data of Chinese listed commercial banks from 2001 to 2010. The results indicate that, relative to non-government controlled banks, government controlled banks have higher earnings management when providing auditors with more economy interest. When auditors provide services for government controlled banks, higher economy interest induces auditors to meet clients′ preference of earnings management, and hence audit quality is impaired, but this case in not demonstrated in non-government controlled banks. |
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| Keywords: | property right economy interest audit quality partial least squares |
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