区域会计师事务所数量对审计质量的影响研究

Research on the Impact of Regional Audit Office Number on Audit Quality

依据经典供求理论,基于2007-2013年沪深两市A股上市公司样本,检验我国区域审计市场供求关系变化对审计质量的影响。结果表明,剔除事务所合并因素后,当存在区域审计市场供求不平衡时,随着区域内会计师事务所供给的增加,事务所出具非标准审计意见的可能性降低。细分事务所类型看,随着区域内国际"四大"及本土"六大"会计师事务所供给的增加,事务所出具非标准审计意见的可能性升高,随着区域内其他小型会计师事务所供给的增加,事务所出具非标准审计意见的可能性降低。在财政部、中注协等多部门大力倡导事务所间通过"合并"等方式"做强做大"的大背景下,本文既丰富了审计质量相关研究,也为行业监管者评估区域审计市场发展、评价相关政策实施效果提供一定参考。

According to the classical theory of supply and demand,based on the panel data of firms listed on the Chinese stock market for the period from 2007 to 2013,the paper investigates the effect of audit market supple-demand balance of Chinese provincial level on audit quality.The result shows that,as the audit office supply increases,the possibility that client receives a modified audit opinion will decrease.Among this,as the'Big4','Next6'audit office supply increases,the possibility that client receives a modified audit opinion will increase,but as the'small'audit office supply increases,the possibility that client receives a modified audit opinion will decrease.Under the background of CIFIC,Ministry of Finance and other departments strongly advocating'strengthening and expanding'by'merging'between audit firms,this papernot only enriches the relevant research on audit quality,but also provides some references for industry regulators to evaluate the development of regional audit market and the implementation effect of relevant policies.