审计风格、事务所规模与行业专长

Audit Style,Size of Accounting Firms and Industry Expertise

本文以2009-2014年的A股非金融行业上市公司为研究样本,分析了事务所规模和行业专长对审计风格的影响。研究发现,我国会计师事务所已经形成了自己独有的审计风格,而且,国际四大和国内八大会计师事务所的审计风格与其他事务所相比并无显著差异。研究还发现,具有行业专长的事务所,审计风格更加明显。本文的研究结果表明,事务所规模对审计风格的作用有限,相比之下,行业专长更加重要。

With the A-share listed companies in non-financial sector from 2009 to 2014 as research samples, this article analyzes the impacts of size and industry expertise of accounting firms on their audit styles. It finds that Chinese accounting firms have already formed a unique audit style and such a style represented by top eight local accounting firms and "Big Four" has no significant difference with that of others. It also finds that accounting firms with industry expertise are more likely to form their own audit styles. Therefore, size has limited effects on the audit styles, while the industry expertise exerts more influence.