文献类型：期刊文献

中文题名：审计独立性、行业专长与财务舞弊行为——基于证监会处罚公告的经验证据

英文题名：Auditor Independence,Industry Specialization and Financial Fraudulent Behavior of Public Companies——Empirical Evidences from Punishment Bulletins by CSRC

作者：袁春生[1];汪涛武[2];唐松莲[3]

机构：[1]江西师范大学财政金融学院,江西南昌330022;[2]南昌工程学院经济贸易学院,江西南昌330099;[3]华东理工大学商学院,上海200237

年份：2011

卷号：33

期号：6

起止页码：114

中文期刊名：山西财经大学学报

外文期刊名：Journal of Shanxi University of Finance and Economics

收录：CSTPCD;;北大核心:【北大核心2008】；CSSCI:【CSSCI2010_2011】；

基金：教育部人文社会科学研究项目"治理环境;外部监督机制与上市公司财务舞弊防范"(项目号:09YJC630108)的阶段性研究成果

语种：中文

中文关键词：独立审计;行业专长;审计独立性;财务舞弊

外文关键词：independent audit; industry specialization; audit independence; financial fraud

摘要：以2005～2008年被中国证监会处罚的A股上市公司及其配对公司为样本,实证分析了审计师独立性和行业专长能否抑制公司财务舞弊以及事务所联合兼并政策对行业专长提升审计质量效应的影响。研究发现,独立程度高、具有行业专长的审计师更能制约公司舞弊行为;当独立性较弱时,行业专长抑制财务舞弊的作用更为重要,独立性与行业专长互为替代关系;大规模事务所的行业专长对提高审计质量的效应更佳,规模化经营有利于事务所培育行业专长,只有大规模事务所的行业专长才能提高审计质量。经验结果支持了我国以提高事务所独立性与专业胜任能力为方向的证券审计市场改革安排。
Using the sample of Chinese A-share listed companies that were punished by CSRC and its＇ matched companies in year 2005-2008,this paper studies whether auditor specialization and independence prevent listed companies from financial fraud,and the impact of auditor mergers on the improvement of audit quality by auditor specialization.The results are as follows ：（1） auditor specialization and independence are negatively related to the likelihood of listed companies＇ financial fraud;（2） auditor specialization matters more for deterring financial fraud behavior when auditor independence is weaker,and the relation between auditor specialization and independence is substitution;（3） the more audit corporate enlarge it＇s size,the better the effect of auditor specialization on improving audit quality,which means large-scale operation is beneficial for fostering auditor industry specialization.