不同视角和制度环境下非审计业务与审计质量的关系研究

Study on the Relationship between Non audit Services and Audit Quality in Different Perspective and Institutional Environment

本文从企业与事务所两个视角,检验现阶段非审计业务对审计质量的影响。研究显示:从企业角度看,总体上没有发现联合购买的非审计服务规模与盈余管理为正显著相关关系,但具体到非国有控制企业和当企业处于差法制环境时二者则存在正显著相关关系;从事务所角度看,研究发现事务所非审计业务规模与客户的盈余管理为负显著相关关系,且分别在为非国有控制提供服务和处于差法制环境执业时这种关系更为显著。研究说明,目前国内事务所发展非审计业务总体上处于发挥正面作用的阶段,且制度因素与市场机制在提升审计质量方面具有相互替代作用;前鼓励拓展非审计业务符合中国国情,但也应关注其在特定环境下的消极作用。

The paper tests the effects of non-audit services on audit quality from the two perspectives of enterprises and accounting firms, The study shows, from the perspective of enterprises generally there is no significantly positive correlation between non-audit service scale and earnings management, but in non-state controlled companies and in bad legal environment there is significant positive correlation between them. From the perspective of accounting firms, there is significantly negative correlation between non-audit service scale and earnings management. The correlation is more significant in non-state controlled companies or the companies in bad legal environment. The study shows, at present non-audit services provided by accounting firms generally plays a positive role. Institutional factors and market mechanism play a replaceable role in improving auditing quality. In conclusion, the accounting firms are encouraged to expand the non-audit business which is in line with the national conditions, but we should keep a watch on its negative impact under some specific environment.