审计师-公司地理近邻性、监管强度与审计质量被引量：13

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摘要本文以2001~2011年我国A股上市公司为研究对象,以审计师与上市公司之间的地理距离为基础构建了审计师-公司地理近邻性变量,本文实证研究了审计师-公司地理近邻性是否影响审计质量,以及监管强度对审计师-公司地理近邻性与审计质量之间关系的调节作用。研究结果表明,审计师-公司地理近邻性提高了审计质量。此外,监管强度弱化了审计师-公司地理近邻性与审计质量之间的正相关关系。本文的研究丰富了审计质量领域的研究,揭示了距离不仅是地理概念,而且具有一定信息内涵。

作者裴红梅杜兴强

机构地区厦门大学管理学院会计系

出处《当代会计评论》 CSSCI 2015年第2期1-23,共23页 Contemporary Accounting Review

基金国家自然科学基金项目“宗教外部监督与审计质量:数据挖掘与经验证据”(71572162) 教育部高等院校博士点基金博导类课题“半年报自愿审计代理成本与公司价值:基于中国上市公司的经验证据”(20120121110007) 教育部人文社科基地重大项目“政治联系与会计信息的相关性与可靠性:数据挖掘与实证研究”(13JJD790027)项目资助

关键词审计师公司地理近邻性监管强度审计质量

分类号 F239.4 [经济管理—会计学]

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