审计师声誉作用机制研究——从审计需求的视角出发

The Mechanism of Auditor Reputation:A study from the perspective of audit demand

审计师声誉是社会公众和利益相关者对于审计师的整体认知与评价,是审计服务质量的重要度量指标。从审计需求的两个基本理论--审计需求的代理理论和信息理论出发,分析审计师声誉的影响机理和作用路径。发现,审计需求会导致市场对审计师声誉的关注,高声誉的审计师可以限制机会主义行为,降低财务报告舞弊风险。进一步的分析表明:事务所的做大做强策略可以提升审计师声誉,而审计师声誉的提升不仅对完善审计市场的良好运行有决定性作用,还对整个资本市场的发展有显著的影响。

As an important measure of the quality of audit service,auditor reputation is the social public and stakeholders＇ general cognition and evaluation of the auditor.With the two basic theories of audit demand,the agency theory and information theory,the paper analyzes the function path and influence mechanism of auditor reputation.It is found that the audit demand stimulates the market＇s attention on the auditor reputation,and that high auditor reputation can limit opportunistic behavior and reduce the risk of frauds in financial report.Further analyses show that the institutional expansion and improvement can promote auditor reputation,which not only plays a decisive role in the improvement of audit market,but also has a significant impact on the development of the whole capital market.