审计师法律惩戒的影响因素与后果研究评述被引量：14

Determinants and Consequence of Auditor Sanction:A Literature Review

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摘要关于审计师法律惩戒的相关文献多立足在诉讼风险较高的欧美国家;对于我国这样一个审计师诉讼风险较低、审计师主要面临监管部门行政处罚的环境下,相关因素对审计师惩戒的影响如何?监管部门针对审计师做出的行政处罚以及审计师对处罚风险的感知会对审计师及其他市场参与主体的行为产生何种影响?对这些问题尚缺乏充分的证据。 Researches about auditor sanction could be classified into two types ： influential factors of auditor sanction and its e- conomic consequence. Existing relevant researches mainly focus on Europe and the United States where the litigation risk of auditor is high. In China, however, the most significant risks of auditors come from sanctions of regulators rather than civil lit- igations. There is little empirical evidence about the influence of relevant factors on auditor sanction and the effect of formal sanction and perceived risk level on auditor＇s behavior. In the future, Chinese scholars should investigate influential factors and consequence of auditor sanctions, especially the effectiveness of auditor sanction and its influencing factors.

作者刘笑霞

机构地区河海大学商学院

出处《审计与经济研究》 CSSCI 北大核心 2014年第2期38-46,共9页 Journal of Audit & Economics

基金教育部人文社会科学研究青年基金项目(11YJC790124) 国家自然科学基金面上项目(71072043 71272099)

关键词审计师法律惩戒经济后果审计行为审计质量审计师诉讼审计风险审计意见 auditor legal sanction economic consequence behavior of auditor audit quality audit action audit risks au-dit opinion

分类号 F239.43 [经济管理—会计学]

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