为什么更大不更强?审计群体与审计质量

IF 3.3 3区 管理学 Q1 BUSINESS, FINANCE
Shengnan Li , Feng Liu , Fan Ye , Michael D. Yu
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引用次数: 0

摘要

本文利用中国独特的监管和制度环境,考察了会计师事务所内部审计师群体的存在对审计质量的影响。我们将审核组定义为一群相互合作、风险共担的审核员,他们共同签署审计报告。利用2010年至2013年个人审计师和审计事务所的手工收集数据,我们确定了1873个审计集团,并发现大型审计集团提供更高的审计质量,以发表合格审计意见的倾向来衡量。我们发现审计质量在审计事务所内不同的审计团队之间存在差异。这些发现表明,在中国审计服务市场上,审计集团而不是审计事务所或审计办事处是核心决策和责任单位。我们的论文从审计公司内部审计师群体的新视角对有关中国更大更强政策的文献进行了讨论,并指出考虑审计公司的内部结构对于更好地理解审计公司规模与审计质量之间的关系的重要性,如DeAngelo(1981)所建议的那样。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Why bigger is not stronger? A perspective on auditor groups and audit quality

This paper examines how the existence of auditor groups in accounting firms affects audit quality, using the unique regulatory and institutional settings of China. We define the auditor group as a cohort of exclusively and mutually cooperative and risk-sharing auditors who co-sign audit reports. Using hand-collected data on individual auditors and audit firms from 2010 to 2013, we identify 1,873 auditor groups and find that large auditor groups provide higher audit quality, measured as the propensity to issue qualified audit opinions. We show that audit quality varies among different auditor groups within audit firms. These findings indicate that the auditor group, rather than the audit firm or office, is the core decision-making and responsibility unit in the market for audit services in China. Our paper speaks to the literature on China’s bigger and stronger policy from a novel perspective of auditor groups inside the audit firm, and points out the importance of considering the internal structure of audit firms to better understand the relationship between audit firm size and audit quality, as suggested in DeAngelo (1981).

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来源期刊
CiteScore
4.80
自引率
2.80%
发文量
75
期刊介绍: The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.
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