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基于我国证券审计市场“四大”与企业之间审计聘用关系视角,考察法律环境对“四大”与企业之间审计合约稳定性的影响。研究发现:当法律环境薄弱时,企业经常发生向下的事务所变更,与“四大”之间的审计合约不稳定;随着法律环境的完善,企业与“四大”之间审计合约的稳定性增强,发生向下事务所变更的概率降低。进一步研究发现:当法律环境薄弱时,事务所面临的诉讼风险低,继任事务所为了获得客户,更容易发生变通审计意见的行为。研究结论表明,法律环境同时影响审计供给和需求两个方面,事务所声誉与法律环境是相互促进的关系。
Based on the audit engagement relationship between the “Big Four” of the securities audit market and the enterprises, this paper examines the impact of the legal environment on the stability of the audit contracts between the “Big Four” and the enterprises. The study found that: when the legal environment is weak, the enterprises often change downward, and the audit contracts with the “big four” are not stable; as the legal environment is improved, the enterprises and the “big four” The stability of the inter-audit contract is enhanced, and the probability of changes to the downside firm is reduced. Further study found that: when the legal environment is weak, the litigation risk faced by the firm is low; successor firms are more likely to alter their audit opinions in order to gain clients. The conclusion of the study shows that the legal environment affects both the supply and demand of auditing at the same time, and the reputation of the firm and the legal environment are mutually reinforcing.