会计师事务所规模与审计质量——基于审计意见视角的经验研究

Audit Quality and the Size of Accounting Firms in China:Empirical Evidence from the Perspective of Audit Opinion

文章利用沪深两市上市公司2007-2008年数据,以审计意见类型作为审计质量的替代变量,并分别以业务收入、CPA人数和从业人员人数来衡量事务所规模,检验事务所规模与审计质量之间的关系。结果发现,无论采用何种方法度量事务所规模,其与审计质量之间均未表现出显著的正向关系。进一步的研究发现,事务所规模与审计质量之间大体上呈倒U型关系,尤其当用业务收入度量事务所规模时,这种关系更为显著。

Taking types of audit opinions as proxies for audit quality,and business revenue,CPA numbers and personnel numbers of accounting firms as proxies for auditor size,respectively,this paper tests the relationship between accounting firm size and audit quality by using the sample of listed companies of China from 2007 to 2008.It is found that there is no significantly positive relationship between accounting firm size and audit quality no matter how accounting firm size is measured.In fact,there＇s an inverted U-shaped relation in general between audit quality and accounting firm size.In sum,audit quality may not increase with the growth of accounting firm size.