中國政府加快發展註冊會計師行業對審計品質之影響

Abstract

2009年10月中國政府出臺的《關於加快發展我國註冊會計師行業的若干意見》中明確表明要改善中國審計市場環境，提高審計質量，加速會計師事務所國際化進程。本文以此為契機，採用2006-2013年的滬、深兩市A股上市公司公開披露的10742份年報數據，基於盈餘管理視角，建立多元線性回歸模型，分析2009年末中國政府加快註冊會計師行業發展意見對審計品質的影響。同時，進一步研究中國國內本土會計師事務所與國際四大會計師事務所（簡稱國際四大）的審計質量差異。 通過實證研究，本文得出結論：中國政府關於加快註冊會計師行業發展意見出臺後，中國本土會計師事務所的審計品質有顯著提高，其中本土十大會計師事務所（簡稱本土十大）與中小型會計師事務所的審計品質都向著提高的良好方向發展，但還無顯著變化。然而，國際四大的審計品質卻有相應的下降。同時，本文的實證結果顯示國際四大與非四大、國際四大與本土十大以及國內大型會計師事務所與中小型會計師事務所之間的審計品質均不存在顯著差異，國際四大在中國並不能代表高審計品質服務。

Chinese government promulgated the "Opinions on Enhancing the Development of CPA industry in China" in October 2009, clearly indicating goals to improve Chinese audit market environment, upgrade audit quality and enhance the internationalization of audit firms. In this condition, this paper adopts the latest（2006-2013）public disclosure 10742 annual reports data of listed companies whose A-share stocks trade in both Shanghai and Shenzhen Stock Exchange based on earning management perspective, using multiples linear regression model to analyze the effect on audit quality after Chinese government enhancing the development of CPA industry. In addition, this research discusses differences of audit quality between Chinese local audit firms and international Big Four audit firms (BIG4). The result is that audit quality of Chinese domestic audit firms has significantly improved after Chinese government speeding up the development of CPA industry. Besides, both of local Top Ten audit firms (TOP10) and small audit firms are heading in a good direction. However, there is a significantly decline of Big Four’s audit quality. Moreover, empirical results confirm that audit quality all does not exist significant differences between Big4 and Non-Big4, Big4 and Local10, domestic large audit firms and small audit firms. In other words that international Big Four audit firms in China do not supply a high-quality audit services.