公司业绩与审计需求分析

Demand for Audit between Companies

基于独立审计需求的信号传递理论,在中国证券市场上,是否存在着对高质量审计的需求呢?是否越是业绩好的上市公司越趋向于选择高质量的审计服务呢?本着这一问题,本文在引用"审计规模与审计质量"理论、"审计费用与审计质量"理论的基础上,分析了证券市场对高质量审计的需求。本文首先定义了业绩好的公司与业绩差的公司,再基于2003年度上市公司数据,从1222家上市公司中筛选出94家业绩好的公司、93家业绩差的公司,再从审计规模、审计费用两个方面对比这两类公司相应的会计师事务所,得出业绩好的公司比业绩差的公司更趋向于选择高质量的审计服务的结论,并分析说明我国证券市场存在对高质量审计的需求,但目前整体上对高质量审计的需求不足,仍然有待提高。

Based on information disclosure mechanism, there should be demand for high-quality audit. Is this applied to China securities market？ Do “good companies” intend to choose higher-quality audit service？ Fo- cused on this question, this paper analyzes the demand for high-quality audit services, using the theories of “auditor size and audit quality” and “audit fees and audit quality”. This paper first defines “good companies” and “bad companies”, then chooses 94 “good companies” and 93 “bad companies” from 1222 listed compa- nies, using the data of listed companies in 2003. At last this paper contrasts the accounting firms of these two kind companies by auditor size and audit fees, and concludes that “good companies” need high-quality audit services more. This conclusion shows us that the securities market needs high-quality audit services, but the de- mand is not enough.