| 高管会计师事务所关联、审计任期与审计质量 |
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| 引用本文： | 刘继红.高管会计师事务所关联、审计任期与审计质量[J].审计研究,2011(2). |
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| 作者姓名： | 刘继红 |
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| 作者单位： | 中南财经政法大学会计学院; |
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| 基金项目： | 国家自然科学基金项目“公司治理、审计师选择与审计治理效应”(项目批准号:70872004)的阶段性成果; 中南财经政法大学“引进人才启动基金”的资助 |
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| 摘 要： | 本文研究了高管会计师事务所关联对审计任期(事务所任期)和审计质量的影响,以及事务所关联存在和不存在的条件下审计任期与审计质量的关系。实证结果表明,有事务所关联的公司更可能收到标准审计意见,从而说明事务所关联降低了审计质量;同时,事务所关联关系延长了审计任期,即存在事务所关联的公司比没有事务所关联的公司与事务所合作的时间更长。在有事务所关联的公司和没有事务所关联的公司中,审计任期与审计质量之间的关系不同,进而说明有事务所关联公司的审计质量并不取决于审计任期,而是事务所关联本身的影响所造成的。
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| 关 键 词： | 会计师事务所 审计任期 审计质量 审计意见 |
Top Management's Affiliations with CPA Firms,CPA Firms Tenure and Audit Quality |
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| Liu Jihong.Top Management's Affiliations with CPA Firms,CPA Firms Tenure and Audit Quality[J].Audit Research,2011(2). |
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| Authors: | Liu Jihong |
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| Abstract: | This paper studies whether audit quality is impaired and CPA firm tenure is prolonged when China's listed companies have top management's affiliations with CPA firms,and the relationship between CPA firm tenure and audit quality in affiliated and unaffiliated companies sub-sample.This research finds that affiliated companies are significantly more likely than unaffiliated companies to receive clean audit opinions,and affiliated companies' CPA firm tenures are significantly longer than unaffiliated companies... |
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| Keywords: | CPA firms tenure audit quality audit opinion |
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