金融创新、审计质量与银行风险承受——来自我国商业银行的经验证据

Financial Innovation,Audit Quality and Bank's Risk Taken——Empirical Evidence from Chinese Commercial Bank

金融创新会提高银行风险,而高质量审计能有效抑制银行金融创新所带来的风险。本文以2007年至2012年我国上市银行与非上市城市商业银行为研究对象,研究审计质量对金融创新风险的抑制作用。研究结果表明:金融创新与银行风险呈正比,即银行金融创新程度越高,其承受的风险越大;相比于"非四大"审计,国际"四大"审计对银行金融创新风险的抑制效应最为明显,就国内事务所而言,排名靠前的"十大"其抑制效应弱于"非十大"。本文的研究结论支持了注册会计师审计对控制银行金融创新风险的重要性,从而为加强金融风险管理、提高事务所审计质量提供了新的证据。

Financial innovation can lead to the bank's risk,and high- quality audit can effectively inhibit the bank risk of financial innovation. In this paper,we take China's listed banks and non- listed city commercial banks from 2007 to 2012 for the study. The results show that there is a positive correlation between financial innovation and bank risk,the higher the degree of bank's financial innovation,the greater risk taken. Compared with the'non- Big Four',the international'Big Four'have more obvious inhibitory effect to the bank financial innovation risk. In terms of domestic firms,ranking of the'Top Ten'of its inhibitory effect are weaker than'non- Ten'. The conclusions of this paper are support the certified public accountants audit importance to control the risk of bank financial innovation,it's also provided new evidence to strengthen the financial risk management and improve the firm's audit quality.