客户重要性对会计师事务所审计质量的影响分析被引量：3

An Analysis of the Impact of Audit Client's Importance on the Audit Quality

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摘要以2002年至2006年上海证券交易所和深圳证券交易所发行A股的上市公司及审计这些上市公司的会计师事务所为样本,实证检验客户重要性对审计质量的影响。研究发现,"客大"是否"欺店",关键要看"店"拥有的"客"的数量:对于客户数量较多的会计师事务所,没有证据表明客户重要性对审计质量会产生负面影响;而客户数量较少的会计师事务所,往往会对重要性程度高的客户妥协,从而降低审计质量。 This study investigates the impact of the audit client＇ s importance on the audit quality. It selects different audit firms and their client firms in China＇ s stock market from 2002 to 2006 as the sample of the study. The results are as follows： we don＇ t find that the audit client＇ s importance will have a negative impact on the audit quality when the audit firm has many clients. But we find that the audit client＇ s importance will have a remarkably negative impact on the audit quality when the audit firm has not many clients.

作者曾晓璇

机构地区广东商学院审计处

出处《广东商学院学报》北大核心 2009年第6期34-38,共5页 Journal of Guangdong University of Business Studies

关键词客户重要性审计质量盈余管理 the audit client＇ s importance auditing quality the earnings management

分类号 F239.4 [经济管理—会计学]

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参考文献7

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