| 行业专门化、客户重要性与审计质量 |
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| 引用本文： | 陈丽红,张龙平. 行业专门化、客户重要性与审计质量[J]. 财经论丛, 2010, 0(6) |
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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 |
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| 基金项目： | 教育部人文社会科学青年基金资助项目(09YJC790109); 湖北省会计学会2008-2010年度重点会计科研课题资助项目 |
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| 摘 要： | 本文运用中国上市公司2002年-2007年的数据,研究了会计师事务所行业专门化投资行为和客户重要性对审计质量的联合影响。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。此外,本文还发现客户重要性对审计质量并未产生显著的负面影响。
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| 关 键 词： | 行业专门化 客户重要性 审计质量 |
Industry Specialization,Client Importance and Audit Quality |
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| CHEN Li-hong,ZHANG Long-ping. Industry Specialization,Client Importance and Audit Quality[J]. Collected Essays On Finance and Economics, 2010, 0(6) |
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| Authors: | CHEN Li-hong ZHANG Long-ping |
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| Affiliation: | CHEN Li-hong,ZHANG Long-ping(School of Accounting,Zhongnan University of Economics , Law,Wuhan 430073,China) |
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| Abstract: | The paper examines the effect of auditor industry specialization and client importance on audit quality.After controlling other variables,it finds the relationship between audit quality and auditor industry market share reflects a U function relation,which means first the bigger the auditor industry market share is,the lower the audit quality is,after the point of inflexion,the bigger the auditor industry market share is,the higher the audit quality is. In addition,the paper doesn't find the negative relati... |
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| Keywords: | industry specialization client importance audit quality |
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