非审计服务、制度环境与审计质量——基于企业联合购买审计服务与非审计服务的视角

Non Audit Services,Institutional Environment and Audit Quality——Based on the Perspective of Enterprise’Purchasing Joint-audit Services and Non-audit Services

在政府大力推动注册会计师行业发展非审计业务的背景下,本文选取联合购买审计服务与非审计服务的上市公司,旨在观察非审计服务对审计质量的影响。在采取Heckman两阶段模型修正选择性偏差后,实证检验发现:当企业终极控制权为非国有或会计师事务所为"本地所"时,企业联合购买的非审计服务规模越大,审计质量越差,即二者之间存在显著的负相关关系;进一步研究还发现,这种负相关关系仅存在于法制环境欠完善的地区。研究结论说明,在特定的环境下,企业有可能通过购买非审计服务来"收买"现任审计师,但完善的法制环境能够有效地抑制这种消极行为。

Combined with enterprise property,local accounting firms or legal environment of different regions to test the effects of no audit services on audit quality,the empirical researches show that: Generally,there is no significant negative correlation between non audit service scales and audit quality,but in non state controlled companies or under the condition that company and accounting firm are in the same province,there exist significant negative correlations between them. At the same time,it is found that the relationships only exist in the relatively backward legal environment. The researches show that non audit services under specific circumstances may become a mean of mutual rent-seeking between enterprises and certified public accountants,but a sound legal environment can better restrain the negative effects of non audit services.