审计独立性的新制度经济学视角

Auditor Independence under the Views of New Institutional Economics

审计独立性是职业道德的精髓之所在.在新制度经济学的框架下,深入分析了交易成本、产权理论和契约理论与审计独立性的内在逻辑关系,最后提出了旨在提高审计独立性的一些制度安排,包括公司治理、披露管制、事务所组织结构、行业监管法律责任等.

Auditor independence is the essence of occupational ethics., Thoroughly analyzing the logic relationships among transaction cost, property right theory, the contract theory and the auditor independence, this paper puts forward some institutional arrangements, including the company governing, the disclosures control, the organizational structure of accounting firm, the profession supervising and legal liability and so on.