路军伟,石昕,张珂.大所是审计质量高还是政策敏感性强?——基于信息披露编报规则变迁的自然实验[J].审计与经济研究,2017,(4):
大所是审计质量高还是政策敏感性强?——基于信息披露编报规则变迁的自然实验
  
DOI:
中文关键词:  审计质量  政策敏感性  机会主义  审计独立性  审计意见  会计信息质量  审计成本
英文关键词:big auditor  audit quality  policy sensitivity  opportunism  audit independence  audit opinion  quality of accounting information  audit cost
基金项目:国家自然科学基金面上项目(71572095);山东大学青年学者未来计划(2016WLJH14)
作者单位
路军伟,石昕,张珂 山东大学 管理学院山东 济南 250100 
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中文摘要:
      我国审计市场具有明显的“行政主导”印记,当政府认可“大所即高质量审计”并将其作为推动审计市场发展的重要考量因素时,大所就有可能表现出比小所更强的相机迎合政府的机会主义行为。研究发现,国际大所无论在信息披露编报规则变更节点还是在规则存续期间,都没有表现出明显的机会主义行为。国内所在信息披露编报规则变更节点,审计质量均显著提高,且大所比小所提高得更为显著;在规则存续期间,审计质量均逐年下降,且大所比小所下降得更为显著。国内事务所表现出了较强的政策敏感性,且大所比小所更强。
英文摘要:
      The audit market in China is characterized by“Administrative Leading”.Once the government takes the views,large audit firms provide high quality audits as an important factor when formulating measures related to resource allocation in audit market.Consequently,large audit firms may show significantly opportunism behaviors to cater to the government.The study finds that compared to domestic firms,international large audit firms do not show significantly opportunism behaviors to adjust audit quality depending on any special circumstances.However,the domestic firms audit quality has been improved markedly when policy changes and domestic large audit firms have improved their audit quality more significantly than small ones.
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