会计信息质量检查与审计质量

Accounting Information Quality Supervision and Audit Quality

对会计师事务所的会计信息质量监督工作已经开展数十年,这一做法对会计师事务所审计质量的影响有待检验。本文基于手工收集的会计师事务所被检查的公告,检验会计信息质量检查对会计师事务所审计质量的影响。结果发现对会计师事务所进行会计信息质量检查的当年,会计师事务所审计的客户层面的盈余管理程度明显下降,会计师事务所层面的审计质量也显著提高。进一步,相对于其他被查会计师事务所,被查会计师事务所为前"十大"会计师事务所、会计师事务所总所被稽查、被检查时涉及具体审计客户时,会计师事务所的审计质量提高得更加明显。结论在经过各种稳健性检验之后依然成立。探索会计信息质量检查工作对会计师事务所审计质量的影响积极响应了党的十九大报告关于提高经济发展质量、完善市场监管体制的要求,为切实激发会计服务市场活力,规范会计服务市场秩序提供了经验证据。

The Ministry of Finance has been conducting the supervision of accounting information quality for decades.Whether it has a substantive effect on the audit quality of accounting firms remains to be explored.Based on manually collected data,this paper examines the impact of accounting information quality supervision on audit quality of accounting firms.The results show that the accounting information quality supervision by the Ministry of Finance can improve the audit quality of accounting firms.Compared with other investigated firms,when the accounting information quality supervision involves the top ten audit firms,the headquarters of audit firms and the specific client firms,the negative effect is stronger,that is,the improvement of audit quality of audit firms is more significant.This paper innovatively explores the impact of the accounting information quality supervision of the Ministry of Finance on the audit quality of audit firms,responds to the requirements by the 19 th National Congress of the Communist Party of China on improving the quality of economic development and improving the market supervision system,and provides empirical evidence for effectively stimulating the vitality of the auditing service market and upholding the order of the auditing service market.