我国会计师事务所规模与审计质量关系研究被引量：6

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摘要笔者基于规模经济和代理成本理论建立了关于事务所规模和审计质量控制完善程度的审计质量函数,通过分析推导得出在我国目前审计市场中存在"审计盈亏平衡点",即在该平衡点处因规模经济收益增加而提高的审计质量水平等于因代理成本增加而降低的审计质量水平。并以我国2003年上市公司为样本,将事务所分成大、中、小规模三类,运用Logistic回归模型进行实证研究。结果表明:大规模会计师事务所审计质量不显著高于小规模事务所,中等规模会计师事务所审计质量显著高于大规模和小规模事务所。

作者武晓玲张亚琼周水龙

机构地区西安交通大学管理学院

出处《宁夏大学学报（人文社会科学版）》 CSSCI 2007年第4期145-150,共6页 Journal of Ningxia University(Humanities & Social Sciences Edition)

关键词会计师事务所规模审计质量审计盈亏平衡点

分类号 F233 [经济管理—会计学]

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