国际“四大”的审计质量更高吗?——来自中国上市公司的经验证据
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财经研究 2013 年 第 39 卷第 06 期, 页码：74 - 84
摘要
参考文献
摘要
文章以出具"非标意见"概率和操控性应计利润作为审计质量的替代变量,采用Heckman二阶段回归纠正自选择偏差方法,对国际"四大"与审计质量的关系进行了实证研究。结果显示,在控制自选择问题后,国际"四大"与本土事务所出具"非标意见"的概率无显著差异。但与本土事务所相比,由国际"四大"审计的公司操控性应计利润显著更小;在区分操控性应计利润的方向后,由国际"四大"审计的公司正向操控性应计利润显著更小,负向操控性应计利润则与本土事务所无显著差异。这表明与本土事务所相比,国际"四大"在国内市场确实能够提供更高的审计质量,且这种差异主要体现在对正向盈余管理的制约上。
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[2]郭照蕊.国际四大与高审计质量——来自中国证券市场的证据[J].审计研究,2011,(1):98-107.
[3]刘峰,周福源.国际四大意味着高审计质量吗?——基于会计稳健性角度的检验[J].会计研究,2007,(3):79-87.
[4]漆江娜,陈慧霖,张阳.事务所规模.品牌.价格与审计质量——国际“四大”中国审计市场收费与质量研究[J].审计研究,2004,(3):59-65.
[5]王艳艳,陈汉文.审计质量与会计信息透明度——来自中国上市公司的经验数据[J].会计研究,2006,(4):9-15.
[6]夏立军,杨海斌.注册会计师对上市公司盈余管理的反应[J].审计研究,2002,(4):28-34.
[7]Basu S.The conservatism principle and the asymmetric timeliness of earnings[J].Jour-nal of Accounting and Economics,1997,24(1):3-37.
[8]Becker C,DeFond M,Jiambalvo J.The effect of audit quality on earnings management[J].Contemporary Accounting Research,1998,15(1):1-24.
[9]Cahan S F,Zhang W.After enron:Auditor conservatism and ex-Andersen clients[J].The Accounting Review.2006,81(1):49-82.
[10]Chaney P,Jeter D,Shivakumar L.Self-selection of auditors and audit pricing in pri-vate firms[J].The Accounting Review,2004,79(1):51-72.
[11]Dechow P M,Sloan R G,Sweeney A P.Detecting earnings management[J].The Accounting Review,1995,70(2):193-225.
[12]DeFond M,Jiambalvo J.Incidence and circumstances of accounting errors[J].Ac-counting Review,1991,66(3):643-655.
[13]Francis J,Wilson E R.Auditor changes:A joint test of theories relating to agency costs and auditor differentiation[J].The Accounting Review,1988,63(4):663-682.
[14]Francis J,Wang D.The joint effect of investor protection and big4audit on earnings quality around the world[J].Contemporary Accounting Research,2008,25(1):157-191.
[15]Heckman J J.Dummy endogenous variables in a simultaneous equation system[J].Econometrica,1978,46(4):931-959.
[16]Krishnan G.Audit quality and the pricing of discretionary accruals[J].Auditing:A Journal of Practice and Theory,2003,22(1):109-126.
[17]Shu S Z.Auditor resignations:Clientele effects and legal liability[J].Journal of ac-counting and Economics,2000,29(2):173-205.
[18]Teoh S H,Wong T J.Perceived auditor quality and the earnings response coefficient[J].The Accounting Review,1993,68(2):346-366.
引用本文
林永坚, 王志强. 国际“四大”的审计质量更高吗?——来自中国上市公司的经验证据[J]. 财经研究, 2013, 39(6): 74–84.
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