非审计服务、知识溢出与审计质量被引量：7

Non-audit Services,Knowledge Spillovers and Audit Quality

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摘要目前,非审计服务与审计服务是否具有知识溢出效应,以及是否影响审计质量引起关注。独立方程模型确认非审计收费与审计收费之间存在某种相关关系,表明审计服务与非审计服务之间存在知识溢出效应。尽管没有发现非审计服务影响审计质量的直接证据,但有证据表明前期非正常应计对非审计收费有显著影响,这在一定程度上证明了人们对非审计服务影响审计独立性的担忧。 At present, whether audit services and non -audit services having knowledge spillovers and affecting audit quality has been concerned .Single-equation model confirms an association between audit and non -audit fees, which shows that such evidence is consistent with knowledge spillovers between the two services .Despite we don′t find direct evidence that non -audit services affect audit quality , but there is evidence that early abnormal accruals have an impor-tant impact on non -audit fees, to a certain extent, this confirms people′s concerns about what non -audit services affect auditor independence.

作者唐滔智余怒涛李小军

机构地区云南财经大学会计学院

出处《商业研究》 CSSCI 北大核心 2014年第3期47-54,共8页 Commercial Research

基金云南省哲学社会科学规划课题项目编号:YB2012112

关键词非审计服务审计服务知识溢出审计质量 non-audit services audit services knowledge spillovers audit quality

分类号 F23 [经济管理—会计学]

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