客户重要性与审计质量关系研究:公司治理的调节作用
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财经研究 2013 年 第 39 卷第 03 期, 页码：65 - 75
摘要
参考文献
摘要
文章利用中国A股上市公司及其主审事务所2007-2010年数据,考察了客户重要性与审计质量之间的关系及其在不同公司治理环境下是否存在差异。研究发现,客户重要性与审计质量总体上正相关,但当公司治理水平较低时,两者呈显著负向关系。文章研究表明,客户重要性与审计质量之间的关系会受到公司治理水平的影响,有效的公司治理能够缓解客户重要性对审计独立性的不利影响。
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[3]胡本源.重要客户损害了审计独立性吗?——来自中国证券市场的经验证据[J].财贸研究,2008,(5):123-131.
[4]刘启亮,陈汉文,姚易伟.客户重要性与审计质量——来自中国上市公司的经验证据[J].中国会计与财务研究,2006,(4):47-94.
[5]吕伟,于旭辉.客户依赖、审计师独立性与审计质量——来自上市公司的经验证据[J].财贸研究,2009,(3):128-133.
[6]倪慧萍.客户重要性对审计质量影响的理论分析与经验证据[J].南京审计学院学报,2008,(4):41-45.
[7]潘克勤.客户重要性与审计质量[J].经济经纬,2007,(4):71-74.
[8]王跃堂,赵子夜.股权结构影响审计意见吗?来自沪深股市的经验证据[J].中国会计与财务研究,2003,(4):1-50.
[9]赵子夜.监管保护下的审计业务量效应[J].中国会计与财务研究,2009,(3):60-91.
[10]Abbott L J,Parker S.Auditor selection and audit committee characteristics[J].Audi-ting:A Journal of Practice and Theory,2000,19(2):47-66...
[11]Ahmed A S,Duellman S,Abdel-Meguid A M.Auditor independence,corporate governanceand abnormal accruals[R].American Accounting Association 2006 Annual Meeting,Washington,D.C.,2006.
[12]Carcello J V,Hermanson D R,Neal T L,et al.Board characteristics and audit fees[J].Contemporary Accounting Research,2002,19(3):365-384.
[13]Carcello J V,Neal T L.Audit committee characteristics and auditor dismissals follow-ing“new”going-concern reports[J].Accounting Review,2003,78(1):95-117.
[14]Chen S,Sun S Y J,Wu D.Client importance,institutional improvements,and auditquality in China:An office and individual auditor level analysis[J].Accounting Review,2010,85(1):127-158.
[15]Chi W,Douthett E B,Lisic L L.Client importance and audit partner independence[J].Journal of Accounting and Public Policy,2012,31(3):320-336.
[16]Chung H,Kallapur S.Client importance,nonaudit services,and abnormal accruals[J].Accounting Review,2003,78(4):931-955.
[17]Craswell A,Stokes D J,Laughton J.Auditor independence and fee dependence[J].Journal of Accounting and Economics,2002,33(2):253-275.
[18]DeAngelo L.Auditor size and audit quality[J].Journal of Accounting and Economics,1981,3(3):183-199.
[19]DeFond M L,Hann R N,Hu X.Does the market value financial expertise on auditcommittees of boards of directors?[J].Journal of Accounting Research,2005,43(2):153-193.
[20]Fan J P H,Wong T J.Do external auditors perform a corporate governance role inemerging markets?Evidence from East Asia[J].Journal of Accounting Research,2005,43(1):35-72.
[21]Francis J R,Khurana I K,Pereira R.The role of accounting and auditing in corporategovernance and the development of financial markets around the world[J].Asia-PacificJournal of Accounting and Economics,2003,10(1):1-30.
[22]Khurana I K,Raman K K.Do investors care about the auditor’s economic dependenceon the client?[J].Contemporary Accounting Research,2006,23(4):977-1016.
[23]Kothari S P,Leone A J,Wasley C E.Performance matched discretionary accrual meas-ures[J].Journal of Accounting and Economics,2005,39(1):163-197.
[24]Li C.Does client importance affect auditor independence at the office level?Empiricalevidence from going-concern opinions[J].Contemporary Accounting Research,2009,26(1):201-230.
[25]Lys T,Watts R L.Lawsuits against auditors[J].Journal of Accounting Research,1994,32(Supplement):65-93.
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[27]Reynolds J K,Francis J R.Does size matter?The influence of large clients on office-level auditor reporting decisions[J].Journal of Accounting and Economics,2000,30(3):375-400.
[28]Sharma V D,Sharma D S,Ananthanarayanan U.Client importance and earnings mana-gement:The moderating role of audit committees[J].Auditing:A Journal of Practiceand Theory,2011,30(3):125-156.
[29]Stice J D.Using financial and market information to identify pre-engagement factorsassociated with lawsuits against auditors[J].Accounting Review,1991,66(3):516-533.
引用本文
李明辉, 刘笑霞. 客户重要性与审计质量关系研究:公司治理的调节作用[J]. 财经研究, 2013, 39(3): 65–75.
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