开展跨境审计:一体化模式还是外包模式?——基于美国事务所跨境审计中国概念股的实证检验

An Analysis of US Accounting Firms' Cross-country Audit Quality of China Concepts Stocks

本文考察2001-2012年美国事务所签字的中国概念股的审计质量,以求探明可靠的跨境审计模式。本文发现一体化模式和联盟外包模式的审计质量都显著优于非联盟外包模式,但前两者的审计质量并没有显著差异。在外包模式中,随着合作时间的增加,非联盟外包的审计质量显著提高,其与联盟外包审计质量的差距显著减小。此外,客户重要性对一体化模式的审计质量有负面影响,随着客户重要性的增加,一体化模式的审计质量显著降低。

By analysing China concepts stocks audited by US firms from 2001 to 2012,the paper seeks to find the optimal mode for cross-country auditing. The study shows that integration and alliance outsourcing have significantly higher quality than non-alliance outsourcing,although no significant difference has been found between the former two modes. However,as the length ofcooperation extends,the audit quality of non-alliance outsourcing improves significantly,which remarkably narrowed its difference with alliance outsourcing. Moreover,for the integration mode,audit quality decreases significantly as client importance increases,and consequently reduces its superiority in audit quality over outsourcing.