行业专门化、客户重要性与审计质量被引量：7

Industry Specialization,Client Importance and Audit Quality

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摘要本文运用中国上市公司2002年-2007年的数据,研究了会计师事务所行业专门化投资行为和客户重要性对审计质量的联合影响。研究发现,在控制了其他变量之后,审计质量随着会计师事务所行业专门化投资程度的上升而先下降后上升,呈现"U型"函数关系。此外,本文还发现客户重要性对审计质量并未产生显著的负面影响。 The paper examines the effect of auditor industry specialization and client importance on audit quality.After controlling other variables,it finds the relationship between audit quality and auditor industry market share reflects a ＂U＂ function relation,which means first the bigger the auditor industry market share is,the lower the audit quality is,after the point of inflexion,the bigger the auditor industry market share is,the higher the audit quality is. In addition,the paper doesn＇t find the negative relationship between client importance and audit quality.

作者陈丽红张龙平

机构地区中南财经政法大学会计学院

出处《财经论丛》 CSSCI 北大核心 2010年第6期69-76,共8页 Collected Essays on Finance and Economics

基金教育部人文社会科学青年基金资助项目(09YJC790109) 湖北省会计学会2008-2010年度重点会计科研课题资助项目

关键词行业专门化客户重要性审计质量 industry specialization client importance audit quality

分类号 F239 [经济管理—会计学]

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