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选取2013—2019年A股上市公司作为样本,构建回归模型,实证分析预防性监管、处罚性监管对审计质量的影响。研究发现:(1)预防性监管、处罚性监管对审计质量都有显著的正向影响。(2)对于规模大的会计师事务所,处罚性监管比预防性监管更能提高审计质量;对于规模小的会计师事务所,预防性监管比处罚性监管更能提高审计质量。(3)对于国有企业,处罚性监管和预防性监管对审计质量的正向影响均不显著;对于非国有企业,处罚性监管比预防性监管更能提高审计质量。
Abstract：Selecting A-share listed companies from 2013 to 2019 as samples and constructing regression model, this paper empirically analyzes the impact of preventive supervision and punitive supervision on audit quality.It is found that: 1.preventive supervision and punitive supervision have a significant positive impact on audit quality; 2.according to the size of accounting firms, punitive supervision can improve the audit quality of large-scale accounting companies more than preventive supervision, but for the small-scale accounting firms, preventive supervision can improve the audit quality more than punitive supervision; 3.according to the nature of property rights, the positive impact of punitive supervision and preventive supervision on audit quality is not significant in the state-owned group, but punitive supervision can improve audit quality better than preventive supervision for non-state-owned enterprises.
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基本信息:
中图分类号:F832.51;F239.22;F203
引用信息:
[1]侯晓靖,赵卫国.预防性监管与处罚性监管对审计质量的影响[J].西安石油大学学报(社会科学版),2021,30(03):17-26.
基金信息:
陕西省教育厅哲学社会科学重点研究基地项目“油气田企业风险导向内部审计体系构建与实施路径研究”(17JZ059)
2021-06-15
2021-06-15