会计师事务所扩张方式对审计质量的影响

The Influence of Public Accounting Firms' Expansion on Audit Quality: An Empirical Study

以2005年信永中和合并香港何锡麟会计师行案例、2006年中天华正和广州羊城加盟立信的品牌联盟案例作为实证研究对象,利用基本和修正的Jones模型计算的DA值作为审计质量的替代变量,考察事务所扩张前后三年审计质量是否发生显著变化。研究发现:第一,信永中和合并何锡麟会计师行后,审计质量整体上有明显提高,主要是内地分所的审计质量有明显改善,信永中和(香港)的审计质量亦略有提高;第二,立信系各成员所通过品牌联盟的方式扩张,虽然加盟小所审计质量有所提高,但是立信会计师事务所本身的审计质量明显下降,立信系整体审计质量在联盟后出现下降。研究表明,会计师事务所扩张的实质性整合是提高审计质量的关键。

This paper selects the merger case of Shine Wing in 2005 and the allied case of BDO China SHU LUN PAN Certi- fied Public Accountants in 2006 as our empirical research cases. We use the value of DA calculated by the Jones model as substitution variables of audit quality to study whether audit quality has changed significantly after the expansion. Firstly, we find that the audit quality of Shine Wing is obviously enhanced overall after the merger, especially the audit quality of its do- mestic finn has improved more significantly than its finn in Hong Kong; secondly, the members of SHU LUN PAN increase by means of brand alliance, although the audit quality of its small members has improved, that of SHU LUN PAN and the alliance has gone down significantly. This research has shown that the further consolidation after accounting finns＇ expansion is the key to improving the quality of audit.