审计质量替代指标谁更有效:来自被查处上市公司的经验证据

发布时间：2018-02-02 08:12

本文关键词： 审计质量替代指标非标意见事务所规模　出处：《中国注册会计师》2010年07期 　论文类型：期刊论文

【摘要】：审计质量是指审计师发现被审计对象在会计制度上违规并公开揭露这种违规行为的联合概率。它是一个抽象的概念,无法直接观测和计量,需用替代指标来衡量。我们通过国内外文献回顾,发现现行的替代指标有8个,但哪个能更好地衡量审计质量尚无定论。本文以1998年至2008年期间被证监会查处的管理舞弊上市公司为初始样本,选取审计意见类型、事务所规模这两个指标来验证各自的有效性。结果发现,非标意见与上市公司的管理舞弊行为显著正相关,表明审计意见类型是一个有效的替代指标;大规模事务所出具非标意见与管理舞弊不相关,表明用事务所规模来衡量审计质量是无效的。
[Abstract]:Audit quality refers to the joint probability that the auditor discovers that the audited object has violated the accounting system and publicly exposes the violation. It is an abstract concept which can not be directly observed and measured. Need to be measured by alternative indicators. We found that there are 8 existing alternative indicators through literature review at home and abroad. However, which can better measure the audit quality has not yet been decided. This paper takes the management fraud listed companies investigated by the CSRC from 1998 to 2008 as the initial sample, and selects the type of audit opinion. The results show that the non-standard opinion has a significant positive correlation with the management fraud behavior of listed companies, indicating that the type of audit opinion is an effective alternative index. Large-scale firms issue non-standard advice and management fraud, indicating that the size of the firm to measure audit quality is ineffective.
【作者单位】：杭州电子科技大学会计学院;
【基金】：国家自然科学基金项目“管理舞弊审计控制理论及应用研究”(项目批准号70372067)的后续研究成果
【分类号】：F239.4
【正文快照】： 一、问题的提出审计质量是指审计师发现被审计对象在会计制度上违规并公开揭露这种违规行为的联合概率,取决于审计师的能力和独立性。它是一个抽象的概念,无法直接观测和计量,需用替代指标来衡量。我们通过研究国内外文献发现,目前常用的审计质量替代指标主要有以下8个:(1)事

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