独立审计社会信用奖惩机制效应实证分析

An empirical analysis of the social credit rewards and punishment mechanism and effect of the independent audit

以商务部公布的会计信息质量检查公告及证监会处罚公告检查结果作为研究背景,选取2003—2012年会计师事务所的客户量及综合收入为研究数据,从激励和惩罚两个机制对数据进行实证研究,并从信息论、监督论和保险论3个方面描述了独立审计的功能。通过市场整体对被处罚会计师事务所的反应情况得出结论,认为在我国资本市场中,独立审计社会信用惩罚机制发挥着有效与失效并存的作用。

Published by the Ministry of Commerce to check the quality of accounting information and the CSRC notice notice examination results as the research background,from 2003 to 2012 of CPA firms and customers comprehensive income as the research data,from the incentive and punishment two mechanisms for empirical research on the data, and from the 3 aspects of information theory, supervision theory and insurance theory describes the independent audit function. Conclusion responses to be punished by the market as a whole the accounting firm,thinks that in China＇s capital market,plays an effective and failure mechanism of independent audit of coexistence of punishment of social credit.