会计师事务所审计质量传染效应研究被引量：23

The Contagion Effect of CPA Firms' Audit Quality

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摘要会计师事务所发生一次较为严重的低质量审计,预示着该事务所审计质量系统性偏低,这一现象被称为审计质量传染效应。会计师事务所作为提供审计服务的主体,其内部治理对审计质量具有重要影响。通过深入会计师事务所这一"黑箱"内部,考察会计师事务所员工行为模式和业务质量控制制度对审计质量的影响。研究发现,员工行为模式和业务质量控制制度存在缺陷的会计师事务所,其审计质量系统性低于其他会计师事务所的审计质量。 As the entity of providing audit service for the society, CPA firms＇ internal management inevitably has a great effect on the audit quality. By probing into the ＂black box＂ of CPA firms, this paper investigates the effect of stuffs behavior mode and engagement quality control system of CPA finns on the audit quality. This research finds that the audit quality of the CPA firms in which there exists a defect in staff＇s behavior mode and engagement quality control system, i.e. there is a material misstatement in the audited financial statements, is systematically lower than that of other CPA firms. This paper refers to the phenomenon of a serious low quality audit predictive of systematic low audit quality as the contagion effect of audit quality of CPA firms.

作者刘明辉乔贵涛

机构地区东北财经大学会计学院山东理工大学商学院

出处《审计与经济研究》 CSSCI 北大核心 2014年第6期23-31,共9页 Journal of Audit & Economics

基金国家社会科学基金项目(13BJY130) 山东省社会科学基金项目(9010-411025)

关键词会计师事务所审计质量传染效应重大错报会计舞弊审计师行业专长业务质量控制财务报表重述 CPA firm audit quality contagion effect material misstatement accounting fraud auditor profession specialty professional quality control finanial statements restatement

分类号 F239.43 [经济管理—会计学]

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参考文献23

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