基于“立信模式”的会计事务所规模与审计质量实证关系研究

近年来来,国内事务所不断出现合并现象国现象,而合并的方式也层出不穷,其中以中瑞岳华、信永中和为代表的事务所以新设合并的方式与其他事务所进行联合,而以立信为代表的事务所则以其独特的"立信模式",不断扩展市场份额。由于事务所规模迅速地扩大大,部部分投资者担心事务所的执业质量会受到影响。立信这种做大事务所的方式对其审计质量会产生一定影响。本文以2009—2012年被立信会计事务所审计的885家公司为样本,通过实证研究得出出,事务所规模和审计质量呈显著的正相关。

For the past few years, domestic firms merger constantly, and the ways of merger also emerge endlessly. The firms represented by RSM, ShineWing neutralization transaction combine other firms in a way of consolidation, while the firms represented by BDO firm with its unique ＂BDO model＂ expand their market shares. Because the firms expand very quickly, some investors are concerned that firm practice quality will be affected. Based on 885 companies from 2009 to 2012 by BDO accounting firm, through the empirical study, we find that the size of the firm and audit quality have a positive correlation.