经验研究中审计质量测度方法的比较与启示

Comparison of Audit Quality Measurement in Empirical Studies and Its Inspirations

现有国内外经验研究中,审计质量的测度方法都是对审计质量的间接测度,各种测度方法存在不同的应用前提条件和噪音。因此,在我国当前上市公司审计市场竞争不完善的情况下,对审计质量的经验检验时,应注意各种审计质量测度方法可能存在的内生性问题,正确采用解释变量之间的交叉项,并注重审计质量的系统性检验。

Measurements of audit quality in the domestic and foreign empirical studies are kinds of indirect methods, and there are application prerequisites and noises for each kind of measurement method of audit quality. On the condition of the imperfect audit market competition of listed companies in China, the audit quality lacks rigidity. By using a single measurement method, we may have the wrong judgment for the audit quality on account of the existence of endogenicity. It is important to adapt the intersected items between the explanatory variables and focus on the systematic examination of auditing quality.