审计师行业专长与审计质量--来自财务舞弊公司的经验证据

Auditor Industry Specialization and Audit Quality——Evidence from financial fraud companies

针对近年来中国资本市场出现的审计失败,以及国内外学术界对审计师行业专长与审计质量关系存在的严重分歧,本文研究发现:审计师行业专长能够提高审计质量,产生上述分歧的原因在于对衡量审计师行业专长指标的恰当选取上。本文认为在中国审计市场上,用行业市场份额来衡量审计师行业专长可能具有普遍适用性。同时,审计师的专业胜任能力不够(主要是"十大")和独立性较差(主要是非"十大")是资本市场出现审计失败的原因。

Aiming at audit failure in Chinese capital market and the serious divergence in domestic and foreign academia about the relationship between audit industry specialization and audit quality in recent years, this paper finds that audit industry specialization can enhance audit quality and the reason emerging the above divergence is at the proper indicator choice for measuring audit industry specialization. This paper reckons it may be common applicable to use industry market share approach measuring audit industry specialization. At the same time, the deficiency for audit industry specialization （mainly at big10 ） and scarcity for audit independence （mainly at non-big10 ） are the reason that the audit failure appears in the capital market.