审计师质量、政府管制与基金会捐赠收入——基于“郭美美”事件的研究

Auditor Quality,Government Regulation and the Donation of Charity Funds

文章利用2005-2015年我国净资产排名前100位的基金会及其审计师数据,以是否为当年中注协综合排名"百强"所作为审计师质量的替代变量,考察了审计师质量对基金会捐赠收入的影响。结果发现:(1)总体而言,审计师质量对基金会下年度的捐赠收入具有显著的促进作用;(2)审计师质量对捐赠收入的促进作用仅存在于"郭美美事件"后,这表明"郭美美"事件发生后我国出台的一系列管制措施有助于增强审计的作用;(3)对个人捐赠收入而言,在事件前后,审计师质量均无显著影响;而对机构捐赠收入而言,在事件后审计师质量的促进作用更为明显。

Using the data of the top 100 Chinese charity funds from 2005 to 2015,this paper explores the effect of external auditor quality(proxied by whether the accounting firm belongs to the top 100 Chinese auditing firms)on the donation revenue of charity funds.The results show that:1)in general,the auditor quality has a significant positive impact on the donation revenue of the charity fund;2)the significant relationship between auditor quality and donations exists only after the event of Meimei Guo,suggesting that government regulations implemented after the event could have enhanced the role of auditing;3)compared to individual donators,institutional donators pay more attention to the auditor quality of charities.