会计师事务所类型、审计任期与审计质量相关性研究综述

目前关于会计师事务所类型和审计任期对审计质量影响的研究还存在较大争论,本文将对这两方面的文献进行梳理,并在我国具体制度背景下,从独立性和专业胜任能力两个维度分析两者的关系,提出我国会计师事务所未来发展的方向。

Correlation of Leadership Style and Culture Type for Public Accounting

Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the success of organizations indicated with sustained profits, performance indicators and high financial returns are achieved using superior leadership. This research evaluates the impact leadership style has on culture within an organisation. This research uses two well-used surveys to find the link between an organisation＇s leadership style and culture within an accounting firm. Results indicate that the local accounting fn＇m has a dominant leadership style of Democratic and a dominant culture of Hierarchy followed closely by Market. Further work is needed to identify if these styles persist in other accounting firms.

海外投资、审计定价与审计延迟

文章以2013—2017年中国资本市场A股非金融类上市公司为样本,考察企业海外投资战略对审计定价、审计延迟的影响。研究发现:(1)企业海外投资行为与审计定价、审计延迟均呈现显著正相关关系,且随着企业海外投资程度加大,审计定价越高,审计延迟越长;(2)当企业选择国际"四大"会计师事务所进行审计时,海外投资与审计定价的正向关系显著增强,而与审计延迟的正向关系有所缓解;(3)相较于非国有企业,具有海外投资行为的国有企业面临更高的审计定价,而海外投资与审计延迟的关系在不同产权性质的企业中并无显著差异。