会计师事务所受监管部门处罚的因素分析——来自中国资本市场审计监管的经验证据
5322 
3200
财经研究 2011 年 第 37 卷第 06 期, 页码：68 - 79
摘要
参考文献
摘要
通过研究中国证监会的审计监管行为,文章发现客户质量和事务所专业性是影响会计师事务所是否受到证监会处罚的重要因素。事务所审计客户的平均盈利水平越高,应收账款的水平越低,事务所被证监会处罚的概率就越小。事务所业务的行业集中度越高,被证监会处罚的概率也越低。上述发现在剔除了"四大"会计师事务所之后仍然存在,而且不随变量度量方式的变化而改变,也不随证监会监管体制的变化而改变。
③资料来源:http://www.csrc.gov.cn,2010。
④资料来源:http://www.csrc.gov.cn,2010。
⑤资料来源:http://assdata.csrc.gov.cn/Index.aspx;http://baike.esnai.com/;http://211.167.229.177/cicpa/public/publicindex.jsp,2010。
⑧可操控应计项(ABSDA)取事务所当年上市公司客户可操控应计项绝对值的均值,个别上市公司可操控应计项的计算方法参见Jones(1991)、Dechow和Sloan(1991)。
[1]薄仙慧,吴联生.国有控股与机构投资者的治理效应:盈余管理视角[J].经济研究,2009,(2):81-91.
[2]郭杰,洪洁瑛.中国证券分析师的盈余预测行为有效性研究[J].经济研究,2009,(11):55-67.
[3]黄世忠,叶丰滢.上市公司财务报表粉饰新动向:手段、案例与启示(上)[J].财会通讯(综合版),2006,(1):14-19.
[4]吴联生.审计意见购买:行为特征与监管策略[J].经济研究,2005,(7):66-76.
[5]Ball R.Market and political/regulatory perspectives on the recent accounting scandals[J].Journal of Accounting Research,2009,(2):277-323.
[6]Becker C,DeFond M,Jiambalvo J,et al.The effect of audit quality on earnings manage-ment[J].Contemporary Accounting Research,1998,(1):1-24.
[7]Bushee B,Leuz C.Economic consequences of SEC disclosure regulation:Evidence fromthe OTC bulletin board[J].Journal of Accounting and Economics,2005,(2):233-264.
[8]Chen S,Sun S,Wu D.Client i mportance,institutional i mprovements,and audit qualityinChina:An office andindividual auditor level analysis[J].The Accounting Review,2010,(1):127-158.
[9]Choi J,Wong TJ.Auditors’governance functions and legal environments:An interna-tional investigation[J].Contemporary Accounting Research,2007,(1):13-46.
[10]DeFond M.How should the auditors be auditedComparing the PCAOB inspectionswith the AICPA peer reviews[J].Journal of Accounting and Economics,2010,(1-2):104-108.
[11]DeFond M,Francis J.Audit research after Sarbanes-Oxley[J].Auditing:AJournal ofPractice&Theory,2005,24:5-30.
[12]Fan J,Wong TJ.Do external auditors performa corporate governance rolein emergingmarketsEvidence from East Asia[J].Journal of Accounting Research,2005,(1):35-72.
[13]Feroz E,Park K,Pastena V.The financial and market effects of the SEC’s Accountingand Auditing Enforcement Releases[J].Journal of Accounting Research,1991,29:107-142.
[14]Firth M,Rui O,Wu X.The ti meliness and consequences of disseminating public infor-mation by regulators[J].Journal of Accounting and Public Policy,2009,(2):118-132.
[15]Francis J,Reichelt K,Wang D.The pricing of national and city-specific reputations forindustry expertise in the US audit market[J].The Accounting Review,2005,(1):113-136.
[16]Gul F,Fung S,Jaggi B.Earnings quality:Some evidence on the role of auditor tenureand auditors’industry expertise[J].Journal of Accounting and Economics,2009,(3):265-287.
[17]Hart O.Regulation and Sarbanes-Oxley[J].Journal of Accounting Research,2009,(2):437-445.
[18]Hilary G,Lennox C.The credibility of self-regulation:Evidence fromthe accountingprofession’s peer review program[J].Journal of Accounting and Economics,2005,(1-3):211-229.
[19]Lennox C,Pitt man J.Auditing the auditors:Evidence on the recent reforms to the ex-ternal monitoring of audit firms[J].Journal of Accounting and Economics,2010,(1-2):84-103.
[20]Myers J,Myers L,Omer T.Exploring the term of the auditor-client relationship andthe quality of earnings:Acase for mandatory auditor rotation[J].The Accounting Re-view,2003,(3):779-799.
[21]Reichelt K,Wang D.National and office-specific measures of auditor industry expertiseand effects on audit quality[J].Journal of Accounting Research,2010,(3):647-686.
[22]Zingales L.The future of securities regulation[J].Journal of Accounting Research,2009,(2):391-425.
④资料来源:http://www.csrc.gov.cn,2010。
⑤资料来源:http://assdata.csrc.gov.cn/Index.aspx;http://baike.esnai.com/;http://211.167.229.177/cicpa/public/publicindex.jsp,2010。
⑧可操控应计项(ABSDA)取事务所当年上市公司客户可操控应计项绝对值的均值,个别上市公司可操控应计项的计算方法参见Jones(1991)、Dechow和Sloan(1991)。
[1]薄仙慧,吴联生.国有控股与机构投资者的治理效应:盈余管理视角[J].经济研究,2009,(2):81-91.
[2]郭杰,洪洁瑛.中国证券分析师的盈余预测行为有效性研究[J].经济研究,2009,(11):55-67.
[3]黄世忠,叶丰滢.上市公司财务报表粉饰新动向:手段、案例与启示(上)[J].财会通讯(综合版),2006,(1):14-19.
[4]吴联生.审计意见购买:行为特征与监管策略[J].经济研究,2005,(7):66-76.
[5]Ball R.Market and political/regulatory perspectives on the recent accounting scandals[J].Journal of Accounting Research,2009,(2):277-323.
[6]Becker C,DeFond M,Jiambalvo J,et al.The effect of audit quality on earnings manage-ment[J].Contemporary Accounting Research,1998,(1):1-24.
[7]Bushee B,Leuz C.Economic consequences of SEC disclosure regulation:Evidence fromthe OTC bulletin board[J].Journal of Accounting and Economics,2005,(2):233-264.
[8]Chen S,Sun S,Wu D.Client i mportance,institutional i mprovements,and audit qualityinChina:An office andindividual auditor level analysis[J].The Accounting Review,2010,(1):127-158.
[9]Choi J,Wong TJ.Auditors’governance functions and legal environments:An interna-tional investigation[J].Contemporary Accounting Research,2007,(1):13-46.
[10]DeFond M.How should the auditors be auditedComparing the PCAOB inspectionswith the AICPA peer reviews[J].Journal of Accounting and Economics,2010,(1-2):104-108.
[11]DeFond M,Francis J.Audit research after Sarbanes-Oxley[J].Auditing:AJournal ofPractice&Theory,2005,24:5-30.
[12]Fan J,Wong TJ.Do external auditors performa corporate governance rolein emergingmarketsEvidence from East Asia[J].Journal of Accounting Research,2005,(1):35-72.
[13]Feroz E,Park K,Pastena V.The financial and market effects of the SEC’s Accountingand Auditing Enforcement Releases[J].Journal of Accounting Research,1991,29:107-142.
[14]Firth M,Rui O,Wu X.The ti meliness and consequences of disseminating public infor-mation by regulators[J].Journal of Accounting and Public Policy,2009,(2):118-132.
[15]Francis J,Reichelt K,Wang D.The pricing of national and city-specific reputations forindustry expertise in the US audit market[J].The Accounting Review,2005,(1):113-136.
[16]Gul F,Fung S,Jaggi B.Earnings quality:Some evidence on the role of auditor tenureand auditors’industry expertise[J].Journal of Accounting and Economics,2009,(3):265-287.
[17]Hart O.Regulation and Sarbanes-Oxley[J].Journal of Accounting Research,2009,(2):437-445.
[18]Hilary G,Lennox C.The credibility of self-regulation:Evidence fromthe accountingprofession’s peer review program[J].Journal of Accounting and Economics,2005,(1-3):211-229.
[19]Lennox C,Pitt man J.Auditing the auditors:Evidence on the recent reforms to the ex-ternal monitoring of audit firms[J].Journal of Accounting and Economics,2010,(1-2):84-103.
[20]Myers J,Myers L,Omer T.Exploring the term of the auditor-client relationship andthe quality of earnings:Acase for mandatory auditor rotation[J].The Accounting Re-view,2003,(3):779-799.
[21]Reichelt K,Wang D.National and office-specific measures of auditor industry expertiseand effects on audit quality[J].Journal of Accounting Research,2010,(3):647-686.
[22]Zingales L.The future of securities regulation[J].Journal of Accounting Research,2009,(2):391-425.
引用本文
陈晓, 邱昱芳, 徐永新. 会计师事务所受监管部门处罚的因素分析——来自中国资本市场审计监管的经验证据[J]. 财经研究, 2011, 37(6): 68–79.
导出参考文献，格式为：
