【摘要】：會計師事務(wù)所審計質(zhì)量的影響因素是多方面的,但從地理因素這一外部環(huán)境因素研究其對審計質(zhì)量的影響較少。本文以深市主板A股2012年228家由會計師事務(wù)所分所審計的上市公司為研究樣本,以上市公司的可操縱性應(yīng)計利潤的絕對值作為審計質(zhì)量的代理變量,采用多元線性回歸模型,分析會計師事務(wù)所與被審計單位地理接近度、會計師事務(wù)所所在地理位置以及被審計單位所在地理位置與審計質(zhì)量的關(guān)系。研究結(jié)果發(fā)現(xiàn),會計師事務(wù)所與被審計單位地理接近程度與審計質(zhì)量正相關(guān),會計師事務(wù)所所在地理位置與審計質(zhì)量不相關(guān),被審計單位所在地理位置與審計質(zhì)量負(fù)相關(guān)。
[Abstract]:There are many factors affecting the audit quality of accounting firms, but there is little effect on audit quality from geographical factor, the external environmental factor. Taking 228 listed companies audited by accounting firms in 2012 as research samples, this paper takes the absolute value of controllability accrual profit of listed companies as the agency variable of audit quality, and adopts multiple linear regression model. This paper analyzes the geographical proximity between the accounting firm and the audited unit, the geographical location of the accounting firm and the relationship between the audited unit's geographical location and the audit quality. The results show that the geographical proximity between the audit firm and the audited unit is positively related to the audit quality, the geographical location of the accounting firm is not related to the audit quality, and the geographical location of the audited unit is negatively related to the audit quality.
【作者單位】： 吉林財經(jīng)大學(xué);
【分類號】：F239.4;F233

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本文編號：2446881