国际“四大”与高审计质量——基于股价波动同步性视角的考察

发布时间：2019-06-11 00:37

【摘要】：基于股价波动同步性新视角,以2003~2011年的中国上市公司为样本,对国际"四大"会计师事务所提供的审计质量是否显著高于国内"非四大"这一问题进行了检验。研究结果表明:国际"四大"审计的上市公司的股价波动同步性与"非四大"没有显著差异,因此两者提供的审计质量差异不显著。进一步对各"四大"事务所的单独检验结果发现,安永华明、毕马威华振、德勤华永和普华永道中天的审计质量与"非四大"的差异均不显著。最后按照会计准则、投资者保护程度、终极控股人性质及管理层持股等方法将样本分组检验,发现在各种不同的内外部治理环境下审计质量仍然没有显著差异。
[Abstract]:Based on the new perspective of stock price volatility synchronization, taking Chinese listed companies from 2003 to 2011 as samples, this paper tests whether the audit quality provided by the international "big four" accounting firms is significantly higher than that provided by the "non-big four" accounting firms in China. The results show that there is no significant difference between the synchronization of stock price volatility and the "non-four" listed companies in the international "big four" audit, so there is no significant difference in the audit quality provided by the two. Further examination results of the "big four" firms show that there is no significant difference between the audit quality of Ann Yonghuaming, KPMG, Deqinhuayong and PricewaterhouseCoopers in Zhongtian and the "non-big four". The results show that there is no significant difference between the audit quality of Ann Yonghuaming, KPMG and PricewaterhouseCoopers. Finally, according to the accounting standards, the degree of investor protection, the nature of the ultimate controlling shareholders and management shareholding and other methods, it is found that there is still no significant difference in audit quality in different internal and external governance environments.
【作者单位】：东北大学工商管理学院;
【基金】：教育部人文社会科学研究青年基金(10YJC630364) 国家自然科学基金青年科学基金(71202153) 中国博士后科学基金特别资助项目(2013T60297);中国博士后科学基金面上资助项目(20110491501) 中央高校基本科研业务费专项资金资助(N110406010) 国家级大学生创新创业训练计划项目(201310145008)
【分类号】：F233

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