审计生产效率与上市公司盈余质量的相关关系研究——基于独立审计微观项目层面的路径分析

The relationship between audit production efficiency and earnings quality of listed companies: Analysis of the pathway based on independent audit micro-project level

以2013—2015年非金融类主板上市公司为样本,结合DEA模型,检验了独立审计微观项目层面审计生产效率与上市公司盈余质量的相关关系及其作用路径。实证结果表明,审计师的项目审计生产效率越高,上市公司盈余质量越高。在影响审计生产效率的两条作用路径中,审计纯技术生产效率与上市公司盈余质量显著正相关,而审计规模生产效率暂时还不具有提升上市公司盈余质量的有效性。

Based on the main board non-financial listed companies from 2013-2015, and combining the study with the DEA model, the present essay tests the influence of efficiency of audit production on earnings quality and its pathway in the audit project level. Empirical results show that the higher the efficiency of audit production made by auditor, the higher the earnings quality of the listed companies. Also, when we separate two paths that influence the efficiency of audit production, we find that the increase of audit pure technical efficiency has great positive impact on earnings quality, and that the effect of audit scale production efficiency to improve the earnings quality is limited.