摘要
借鉴审计行业专业性市场份额测度法和市场化指数,以我国2001-2006年上市公司为样本,实证检验制度环境、控制人性质对审计行业专业性与审计质量关系的影响。研究发现:审计行业专业性与审计质量之间有着显著正相关关系;进一步,在非政府控制的公司中,审计行业专业性与审计质量的正相关关系更显著;对于非政府控制的公司而言,制度环境因素显著影响行业专业性与审计质量之间的正相关关系,即在政府干预少、法制水平低的地区,这种正相关关系更为强烈。
With reference to the specialized market share measuring method and the market index of the audit industry,and taking the publicly listed companies in 2001-2006 as samples,this paper conducts an empirical test of the influence of institutional environment and controller’s characteristics on the relationship between the audit industry specialization and audit quality.The results indicate that there is a significantly positive relationship between the specialization of audit industry and the audit quality.Furthermore,in non-government controlled companies,the positive relationship between them is more significant.As for the non-government controlled companies,the institutional environment factors have a significant influence on the positive relationship between the industrial specialization and audit quality,i.e.this positive relationship is more intense in areas with less government intervention or lower levels of legal system.
出处
《当代财经》
CSSCI
北大核心
2010年第7期119-127,共9页
Contemporary Finance and Economics
关键词
制度环境
控制人性质
审计质量
行业专业性
institutional environment
controller’s nature
audit quality
audit industry specialization
作者简介
作者简介：谢盛纹，江西财经大学教授，博士，主要从事审计理论与方法研究；孙俊奇，江西财经大学硕士研究生，主要从事审计理论与方法研究。
