地理因素对会计师事务所审计质量影响的研究
发布时间：2019-03-25 10:16
【摘要】：会计师事务所审计质量的影响因素是多方面的,但从地理因素这一外部环境因素研究其对审计质量的影响较少。本文以深市主板A股2012年228家由会计师事务所分所审计的上市公司为研究样本,以上市公司的可操纵性应计利润的绝对值作为审计质量的代理变量,采用多元线性回归模型,分析会计师事务所与被审计单位地理接近度、会计师事务所所在地理位置以及被审计单位所在地理位置与审计质量的关系。研究结果发现,会计师事务所与被审计单位地理接近程度与审计质量正相关,会计师事务所所在地理位置与审计质量不相关,被审计单位所在地理位置与审计质量负相关。
[Abstract]:There are many factors affecting the audit quality of accounting firms, but there is little effect on audit quality from geographical factor, the external environmental factor. Taking 228 listed companies audited by accounting firms in 2012 as research samples, this paper takes the absolute value of controllability accrual profit of listed companies as the agency variable of audit quality, and adopts multiple linear regression model. This paper analyzes the geographical proximity between the accounting firm and the audited unit, the geographical location of the accounting firm and the relationship between the audited unit's geographical location and the audit quality. The results show that the geographical proximity between the audit firm and the audited unit is positively related to the audit quality, the geographical location of the accounting firm is not related to the audit quality, and the geographical location of the audited unit is negatively related to the audit quality.
【作者单位】： 吉林财经大学;
【分类号】：F239.4;F233
[Abstract]:There are many factors affecting the audit quality of accounting firms, but there is little effect on audit quality from geographical factor, the external environmental factor. Taking 228 listed companies audited by accounting firms in 2012 as research samples, this paper takes the absolute value of controllability accrual profit of listed companies as the agency variable of audit quality, and adopts multiple linear regression model. This paper analyzes the geographical proximity between the accounting firm and the audited unit, the geographical location of the accounting firm and the relationship between the audited unit's geographical location and the audit quality. The results show that the geographical proximity between the audit firm and the audited unit is positively related to the audit quality, the geographical location of the accounting firm is not related to the audit quality, and the geographical location of the audited unit is negatively related to the audit quality.
【作者单位】： 吉林财经大学;
【分类号】：F239.4;F233
【共引文献】
相关会议论文 前1条
1 贺欣;刘青;;限售股解禁的盈余管理行为研究[A];中国会计学会2012年学术年会论文集[C];2012年
相关博士学位论文 前10条
1 韩小芳;财务舞弊公司董事会后续治理及其对外部审计的影响[D];东北财经大学;2010年
2 孙，
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