事务所规模、审计行业专长与事务所审计质量传染效应

发生审计失败事务所的审计质量系统性低于未发生审计失败事务所的审计质量,即会计师事务所的审计质量存在传染效应,但该传染效应受到事务所自选择问题的影响;大规模事务所在审计质量传染效应中占据主导地位;事务所行业专长未能抑制审计质量传染效应。

Auditing Firm Size, Auditing Industry Expertise and Contagion Effect of Audit Quality of CPA Firms

Whether an audit failure of CPA firms is occasional or is an indicator of systematical problem of audit quality is an important question. This paper finds that: the audit quality of the CPA firms where there is an audit failure is systematically lower than that of the CPA firms where there is not an audit failure, which means an contagion effect in a CPA firm. The self-selection of auditor has effect on the contagion effect. The big CPA firms dominate the contagion effect of audit quality of CPA firms. Auditor expertise can''t prohibit the contagion effect of audit quality of CPA firms.