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本文使用2008—2011年中国沪深A股上市公司的数据,实证检验了省级层面的审计市场集中度与审计收费和非标准审计意见之间的关系。研究结果发现,中国审计市场集中度对审计收费的影响具有区域异质性,在东部地区,审计市场集中度与审计收费正相关,在中西部地区两者则呈负相关关系。在全样本和东部地区中,审计市场集中度越高,审计师出具非标准审计意见的可能性越低,这一负向关系在中西部地区不显著。本文的研究有助于加深理解中国审计市场结构、审计收费和审计师独立性之间的关系。
This paper uses the data of China’s Shanghai and Shenzhen A-share listed companies from 2008 to 2011 and empirically tests the relationship between the concentration of audit markets at the provincial level, audit fees and non-standard audit opinions. The results show that there is a regional heterogeneity in the impact of audit market concentration on audit fees in China. In the eastern region, the audit market concentration is positively correlated with audit fees, while the two are negatively correlated in the central and western regions. In the whole sample and the eastern region, the higher the concentration of the audit market, the lower the probability that auditors will issue non-standard audit opinions. This negative relationship is not significant in the central and western regions. The research in this article will help to deepen the understanding of the relationship between China’s audit market structure, audit fees and auditor independence.