审计师行业专长与公司特质信息

Auditor Industry Specialization and Firm-specific Information

过去的文献研究了审计师行业专长与公司盈余质量的关系，对了解审计师行业专长在审计质量中的独特作用具有重要意义，然而审计师行业专长是否对公司特质信息产生影响尚未可知。文章采用中国2007～2011年A股上市公司作为研究样本，分析了审计师行业专长与公司特质信息之间的关系，在控制多种因素影响后，经验结果发现，审计师的行业专长与公司特质信息正相关，即有着行业专长的审计师能够促使上市公司披露更多的公司特质信息，在进行多个稳健性检验后，这一结果仍然显著。这一研究结论说明，审计师的行业专长对提高公司特质信息披露水平有重要影响，更好地诠释了审计师行业专长的特殊作用。

This paper investigates the relationship between auditor specialization and firm-specific information using the sample A-shares listed companies from 2007 to 2011. After controlling many other factors, the empirical results show that the companies audited by auditor with specialization disclosure more firm-specific information also suggest intbrmation. than those audited by auditor without specialization, further robust tests that auditor＇s specialization has positive relationship with firm-specific This research highlights the effect of auditor industry specialization.