摘要
以2013年至2018年A股上市公司及为其提供审计服务的国内会计师事务所为研究样本,基于双边匹配理论探讨了审计市场中会计师事务所与企业之间的匹配情况对审计质量和审计风险的影响。研究结果表明,综合实力较强的会计师事务所倾向于与综合实力较强的企业进行匹配,呈现出审计双方综合实力相当的一种正向类聚匹配:当双方匹配程度越高时,企业可操纵性应计利润较少,审计质量越高;同时,当审计双方匹配度越高时,审计风险越低。上述结果证实了审计市场上会计师事务所与客户匹配的有效性和重要性,并对通过双边匹配提高会计师事务所的审计质量、降低审计风险,为审计市场资源优化配置提供了理论指导。
Taking A-share listed companies and domestic accounting firms that provide audit service from 2013 to 2018 as research samples,this paper discusses the impact of the matching between accounting firms and enterprises on audit quality and audit risk based on the theory of bilateral matching.The research results show that the accounting firms with strong comprehensive strength tend to match with the enterprises with strong comprehensive strength,showing a positive cluster matching with the same comprehensive strength of both audit parties.The higher the degree of matching between the two parties,the lower the discretionary accruals and the higher the audit quality.At the same time,the higher the matching degree,the lower the audit risk.The above results confirm the effectiveness and importance of matching between accounting firms and clients in the audit market,and provide theoretical guidance for improving audit quality and reducing audit risk through bilateral matching.
作者
张淑惠
庞笛
祝丹枫
ZHANG Shuhui;PANG Di;ZHU Danfeng(International Business School,Shannxi Normal University,Xi'an 710119,China)
出处
《南京审计大学学报》
CSSCI
北大核心
2021年第4期12-21,共10页
Journal of Nanjing Audit University
基金
陕西省软科学基金项目(2019KRM118)。
