审计师个人视角下客户影响力与审计质量的关系研究

财经论丛 ›› 2018, Vol. 34 ›› Issue (7): 70-79.

审计师个人视角下客户影响力与审计质量的关系研究

封华^1,3,田高良^1,2,齐保垒^1,2

1.西安交通大学管理学院,陕西西安 710049;
2.西安交通大学管理教学实验中心(国家级,陕西西安 710049;
3.香港城市大学商学院,香港 999077

收稿日期:2017-11-30 出版日期:2018-07-10 发布日期:2018-07-02
作者简介:封华(1989-),男,河北保定人,西安交通大学管理学院与香港城市大学商学院联合培养博士生;田高良(1965-),男,陕西富平人,西安交通大学管理学院教授;齐保垒(1982-),男,河南许昌人,西安交通大学管理学院教授。
基金资助:
国家自然科学基金资助项目(71672141;71302195;71502134)

A Study on the Relation between Client's Influence and Audit Qualityfrom the Perspective of Individual Auditor

FENG Hua^1,3,TIAN Gaoliang^1,2,QI Baolei^1,2

1.School of Management,Xi'an Jiaotong University,Xi'an 710049,China;
2. Experiment Center for Management Teaching & Learning state-level,Xi'an 710049,China;
3. College of Business,City University of Hong Kong,Hongkong 999077,China

Received:2017-11-30 Online:2018-07-10 Published:2018-07-02

摘要/Abstract

摘要： 利用中国A股上市公司2012～2015年的数据,采用面板数据模型与文本挖掘方法检验了审计师层面的客户费用影响力、规模影响力、舆论影响力与审计质量的关系。研究发现:客户的费用影响力、舆论影响力与审计质量显著正相关,在控制了事务所层面的客户影响力与内生性问题后该结果依然稳健。进一步研究显示,审计师部分个人特征、客户所处的法律环境、舆论环境等因素会对主要结果起到一定的调节作用。研究结果为客户影响力与审计质量的关系提供了进一步的理论解释和全新的经验证据,其重要启示是:在我国的审计市场中,客户影响力并未迫使审计师在审计质量上做出让步,为避免审计失败可能造成的声誉损害、经济损失和诉讼风险,审计师有动机为影响力高的客户提供高质量的审计服务。

关键词: 审计师个人层面, 客户影响力类型, 审计质量, 个人特征, 环境因素

Abstract: By using the data from 2012 to 2015 of A-share listed companies in China,this paper adopts the panel model and the text mining method to test the relationship among clients‘audit fee influence,size influence,media influence with audit quality based on individual auditor level. The results show that clients‘audit fee influence and media influence are positive and significantly related to the audit quality. This finding remains robust even when clients‘influence at the firm level and endogeneity are controlled. Further study finds that some individual characteristics and the environment will moderate our main results. This study provides further theoretical analysis and new empirical evidence on the relation between client's influence and the audit quality.The important implication is that in the audit market of China,for individual auditors,the clients‘influence does not enforce auditors to make concessions on audit quality,and the auditors have the motivation to provide high audit service due to circumvent audit failures that could result in reputation damage,economic losses and litigation risk.

Key words: Individual auditor level, Client's Influence Type, Audit Quality, Individual Characteristics, Environment

中图分类号:

F239.0

封华,田高良,齐保垒. 审计师个人视角下客户影响力与审计质量的关系研究[J]. 财经论丛, 2018, 34(7): 70-79.

FENG Hua,TIAN Gaoliang,QI Baolei. A Study on the Relation between Client's Influence and Audit Qualityfrom the Perspective of Individual Auditor[J]. , 2018, 34(7): 70-79.

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