会计师事务所规模与独立审计质量相关性研究

会计师事务所规模与独立审计质量相关性研究(11500字)
摘  要：毋庸置疑，高质量的审计服务对于资本市场的健康运行是不可或缺的；然而，审计质量是无形的，具有不可观测性，于是人们利用很多指标去度量它，其中会计师事务所规模是最常用的一个指标，会计师事务所规模与独立审计质量之间的关系遂成为一个长盛不衰的研究课题。在实证研究层面，围绕会计师事务所规模与独立审计质量之间的关系，一个普遍的研究结论是“会计师事务所规模与独立审计质量之间呈现出正向相关的关系”。本文以2007-2010年期间境内所有的上市公司为研究样本。通过研究发现，会计师事务所规模与独立审计质量之间呈现出正向相关的关系。
关键词：事务所规模；独立审计质量；财务报告重述

Studies on the Correlation between the Scale of Accounting
Abstract: Needless to say, high quality audit services for the healthy functioning of capital markets is essential; However, audit quality is intangible, with non-observability, so people use a lot of indicators to measure it, which is the most common size of Certified Public Accountants an indicator, the independent accounting firm size and the relationship between audit quality became an enduring research topic. In the empirical research level, around the size and the independent accounting firm the relationship between audit quality, a general conclusion of the study is "an independent audit of accounting firm size and showing a positive correlation between the quality of the relationship." In this paper, all within the period 2007-2010 found that listed companies as samples. The research finds that size and the independent accounting firm audit showed positive correlation between the quality of the relationship.