不同制度环境下非审计业务对审计质量的影响研究

The Effect of Non-audit Services on Audit Quality under Different Institutional Environments

以制度环境作为调节变量,研究事务所非审计业务规模对审计师发表审计意见类型的影响。logistic回归显示,事务所拓展非审计业务有利于增强审计独立性,提高审计质量。同时,结合制度环境检验发现,在差的法律环境下,这种作用更为显著;在非国有控制的上市公司中,这种作用更为显著。进一步检验还发现,当非国有控制的上市公司处于差的法制环境时,这种作用更为显著。这说明,制度环境与市场机制具有相互替代的作用,在制度环境还相对薄弱的条件下,可以通过改变行业业务结构来提高审计质量。

Using the institutional environment as an adjustment factor, the paper discussed how the scale of non-audit business in an auditing firm influenced the type of auditing opinion. The empirical test of a logistic model shows that the expansion of non-audit service can enhance audit independence and improve the quality of audit. At the same time, combined with the institutional environ- ment, the test shows that, this effect is more obvious in the bad legal environment than in the good legal environment; this effect is more obvious in non state-owned listed corporations than in the state-owned listed corporations. Further inspection finds that, this ef- fect is more obvious in the non state-owned listed corporation and in the bad legal environment. The studies explain that in the rela- tively weak institutional environment, government can change the industry structure of business to improve audit quality.