摘要
在注册会计师行业监管趋严的背景下,文章以2006-2011年中国沪深上市公司为样本,利用审计工时数据,考察客户与当地证监局的地理距离对审计师努力程度的影响。研究发现,客户与当地证监局的地理距离越近,审计师的审计投入水平越高,表明审计师会由于客户与监管机构的地理邻近而感知到更高的审计风险,从而提高审计投入水平。同时,这一现象在规模较小的事务所中更加显著。进一步研究发现,客户与证监局之间地理邻近造成的审计投入增加显著提高了审计质量。
In the context of the strict supervision of the CPA industry,this paper,based on the sample of Chinese listed companies from 2006 to 2011,examines the impact of the geographic distance between the client and the Securities Regulatory Bureau on auditor’s effort by using the data of audit hours. The result shows that the closer the client is to the local Securities Regulatory Bureau,the higher the level of audit effort. It indicates auditors perceive higher audit risks because of the geographical proximity between customers and Regulatory Bureau,and therefore,improving the level of audit input. This effect is more significant in smaller scale accounting firms. Further evidence shows that the increased audit input resulting from client-regulator geographical proximity significantly improves audit quality.
作者
邓英雯
张敏
Yingwen Deng;and Min Zhang(Business School of Renmin University,Beijing 100872,China)
出处
《会计与经济研究》
CSSCI
北大核心
2019年第5期3-20,共18页
Accounting and Economics Research
基金
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(19XNL007)
关键词
地理距离
证券监管
审计投入
审计风险
geographical proximity
securities supervision
audit effort
audit risk
