客户重要性与审计质量关系研究:公司治理的调节作用

On the Relationship between Client Importance and Audit Quality:Moderating Effects of Corporate Governance

文章利用中国A股上市公司及其主审事务所2007-2010年数据,考察了客户重要性与审计质量之间的关系及其在不同公司治理环境下是否存在差异。研究发现,客户重要性与审计质量总体上正相关,但当公司治理水平较低时,两者呈显著负向关系。文章研究表明,客户重要性与审计质量之间的关系会受到公司治理水平的影响,有效的公司治理能够缓解客户重要性对审计独立性的不利影响。

Based on the data of Chinese A-share listed compames ann their accounting firms from 2007 to 2010, this paper explores the relationship between client importance and audit quality and its differences under different corporate governance environments. It shows that client importance is positively related to audit quality as a whole,but is negatively related to audit quality under low corporate governance level. It states that the relation- ship between client importance and audit quality is affected by corporate governance, and effective corporate governance helps to relieve the negative effect of client importance on auditor independence.