“国际四大”研究述评与展望:影响因素、审计行为与经济后果

Revie wand Prospects of Research on“Big Four”Accounting Firms:Impacting Factors,Auditing Behaviors and Economic Consequences

“国际四大”在世界范围内资本市场占据重要地位。全面理解“国际四大”的审计行为、审计行为的影响机制以及审计行为产生的经济后果,有助于合理引导“四大”在中国本土化转制后成长为其他国家审计监管部门认可的、高质量的中国会计师事务所。本文按照“影响因素——审计行为——经济后果”的思路,对国内外关于“四大”审计行为的相关文献进行系统梳理与总结:微观层面梳理“四大”审计供给与需求,中观层面总结审计市场结构与竞争对“四大”审计行为的影响,宏观层面述评制度环境如何作用于四大审计行为,最后概括总结“四大”审计行为的经济后果。通过述评与展望,理论方面发掘潜在的研究机会,实务方面为优化“四大”审计监管政策提供参考。

A comprehensive understanding of auditing behaviors of“Big Four”accounting firms and the impact mechanism and the economic consequences of such behaviors is helpful to guide the“Big Four”,after being transformed into Chinese accounting firms,to develop in a highquality way and gain recognition ofthe audit regulators of other countries and regions.With the logic of“impacting factors-auditing behaviors-economic consequences”,this article systematically sorts out and summa rizes relevant literature on theauditing behaviors of the“Big Four”at home and abroad.It first sorts out the supply and demand of audit services provided by“Big Four”accounting firms at the micro level,then summarizes the impacts of the structure of and competition in audit market on the auditing behaviors of“Big Four”at the medium level,and reviews how the institutional environment impacts auditing behaviors of the“Big Four”at the macro level.Finally,it summarizes the economic consequences of auditing behaviors of the“Big Four”.