审计师声誉研究:述评与展望

On Auditor Reputation:Review and Prospects

审计师声誉是审计师保持独立性的动机,对审计师声誉的研究在2001年安然事件后逐渐增多并引发了广泛关注。现有文献主要从审计师声誉的形成、作用、毁损与修复机制等方面展开。具体而言,监管、行业专门化、审计质量、媒体及法律等是审计师声誉形成的重要影响因素,审计师声誉的建立有助于审计师保持独立、提高审计质量和收费等,而审计师声誉的毁损将会导致市场反应和溢出效应,同时也催生了相应的声誉修复问题。本文的综述有助于全面了解审计师声誉的现状并可能对其未来发展方向提供建议。

Abstract:Auditor's reputation is themotivation for auditors to maintain independent.The study on auditor reputation gradually increased after Enron in 2001 which led to widespread concern.Existing literatures in such field mainly study it from the perspective of the formation,role,damaging and recovering mechanisms of auditor reputation.Specifically,regulation,industry specialization,audit quality,media and law are important factors which influence the formation of anditor reputation.And the auditor's reputation can help auditors to remain independent,improve audit quality and fees.The damage of auditor reputation will lead to some corresponding market reaction and spillover effects,but also give birth to the corresponding recover problems.This review helps to fully understand the status of the auditor's reputation and could provide recommendations on its future development.