审计质量与审计师地域性关系影响因素的研究——基于信息不对称程度与政府干预程度的视角

Research on the Influencing Factors of the Relationship between Audit Quality and Auditor Location——a Perspective From Asymmetric Information and Government Intervention

以2002~2008年我国A股上市公司为样本,系统考察了信息不对称程度和政府干预程度对本地审计师审计质量的影响。研究发现,当上市公司信息不对称程度较高时,本地审计师的审计质量更高,审计师地域性与审计质量的关系更符合信息观;而随着政府干预程度的提高,审计师的独立性将受到损害,本地审计师的审计质量将下降,此时冲突观将占据主导地位。

This study examines the effect of the degree of information asymmetry and government intervention on the relationship of auditor locality and audit quality based on date of Chinese listed companies the year 2002-2005.The results show that the audit quality of local auditor will be better when the degree of the information asymmetry of the client is high,and the relationship between auditor locality and audit quality will be more close to the information perspective.With the extent of government intervention enhanced,the auditor＇s independence will be compromised and the local auditor＇s audit quality will drop,then the collusion perspective will dominate.