“四大”审计师与审计质量的再审视

被引：3

作者：

李青原

周汝卓

机构：

[1] 武汉大学经济与管理学院

来源：

东南大学学报(哲学社会科学版) | 2016年 / 01期

关键词：

审计质量; 自相关问题; 倾向得分匹配; 会计师事务所;

D O I：

10.13916/j.cnki.issn1671-511x.2016.01.008

中图分类号：

F239.4 [各类审计]; F832.51 [];

学科分类号：

1202 ; 120201 ; 1201 ; 020204 ;

摘要：

本文利用2007—2013年A股上市公司的数据,选取了可操纵应计利润、出具标准审计意见的概率和审计费用作为审计质量的代理变量,运用Heckman的两阶段回归模型和倾向得分匹配模型的研究方法对审计师与审计质量中存在的自相关问题进行再审视。结果表明,审计师与审计质量中存在显著的自选择相关问题;在降低了模型中的自选择问题后:如果以会计事务所出具标准审计意见的概率和可操纵应计利润为审计质量的代理变量,"四大"有显著高于"非四大"的审计质量;但以会计师事务所的审计费用为审计质量的代理变量,以上两类会计事务所审计质量间并无显著差异。为了消除倾向得分匹配模型设计的敏感性对实验结果的影响,本文还随机调整影响模型设计中的影响因素,设计出3000种不同的模型来比较匹配前和匹配后审计质量差异,实验结果支持上述结论。

引用

页码：41 / 51+143 +143

页数：12

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