作者：夏立军 陈信元
关键字：审计任期；事务所规模；地域关系；审计质量；证券市场
摘要/Abstract
审计任期与审计质量的关系是近年来监管者和学术界普遍关注的一个重要问题。本文以中国证券市场上2000年至2002年期间获得标准无保留审计意见的上市公司为样本，使用经过一定调整后的截面Jones模型估计出的公司非正常性应计利润作为审计质量的衡量指标，考察了事务所任期与审计质量之间的关系。研究发现，在控制了其他变量的影响后：1、事务所任期与审计质量显著负相关，并且相对短事务所任期（2-5年）来说，在事务所初次接受委托（任期为1年）以及长事务所任期（6年以上）情况下，审计质量更高；2、在将事务所初次接受委托分为事务所被迫变更和非被迫变更引起的初次接受委托时，相对短事务所任期来说，被迫变更和非被迫变更引起的事务所初次接受委托情况下，审计质量都更高；3、相对国内非十大事务所来说国际五大的国内合作所审计质量更高，而国内十大事务所和非十大事务所的审计质量没有明显差异；4、公司与事务所之间的地域关系即公司与事务所是否处于同一地区对审计质量没有影响。
The relation between auditor tenure and audit quality is an important issue that has attracted much attention from both regulators and scholars in recent years. This paper, using the data of listed companies that received clean audit opinions between 2000 and 2002 in Chinese securities market, tested the relation between auditor tenure and audit quality measured by abnormal accruals estimated by crosssectional Jones model after some adjustments. The results show that, after controlling the influences of other variables: 1. Auditor tenure is negatively related to audit quality, and compared with short auditor tenure (2 to 5 years), audit quality is higher when auditor is initially hired by its client or auditor tenure is long (more than 6 years), 2. When the situation that auditor is initially hired by its client is clarified into two categories of forced auditor switch and regular auditor switch, we find that compared with short auditor tenure, audit quality is both higher in the two categories, 3. Compared with nonbig 10 domestic auditors, big 5 auditors have higher audit quality, but big 10 auditors haven't, 4. Auditor locality, that is, auditor is located in the same province (or province level region) with its client, doesn't impair audit quality.
全文阅读：https://www.sinoss.net/qikan/2011/0130/12141.html