客户依赖度与审计质量:声誉机制的调节效应

Client Economic Dependence and Auditing Quality: Moderating Effect of Reputation Mechanism

以2013—2015年我国A股上市公司及其主审会计师事务所为样本,分析客户依赖度对审计质量产生的影响,以及会计师事务所声誉机制在这一作用过程中的调节效应。整体而言,在我国审计市场上会计师事务所对客户的经济依赖度与审计质量呈显著负相关关系,即大客户很可能会损害审计人员的独立性并影响审计业务质量;但国际"四大"会计师事务所的声誉维护机制对这二者之间的负相关关系具有明显的调节作用,而我国本土"五大"会计师事务所则尚不具备这一声誉功效。因此,建议我国本土会计师事务所在"做大做强"精神和政策指引下,更加注重品牌优势的塑造和职业声誉的维护,加强审计人员执业行为监督,完善审计质量控制机制,逐步实现真正意义上的"大而强"。

By using the data of 2013-2015 A-Share listed companies and their accounting firms in China,we try to test the relationship between client economic dependence and auditing quality,and the moderating effect of reputation mechanism.It is found that the positive correlation between client importance and auditing quality is significantly on the whole,which means that the auditors' independence and audit quality maybe damaged by the economic importance of big client.However,the reputation mechanism of international BIG 4 auditors could moderate this positive correlation,while our BIG 5 auditors in China could not.So,under the spirit and policy guidance of bigger and stronger,China's domestic accounting firms should pay more attention to the shaping of the brand advantage and professional reputation maintenance,to strengthen the supervision of auditors' occupational behaviors and improve the controlling mechanism of audit quality,in order to achieve the true sense of big and strong gradually.