行业竞争契约稳定性与审计质量-AtlantisPress.PDF

Advances in Social Science, Education and Humanities Research, volume 91 International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2016) Industry Competition, Stability of Contracts and Audit Quality Zhu pu-yi1,a 1 Accounting research and development center, Chongqing University of Technology ，banan district ，Chongqing ，China roybovey@126.com Keywords: Industry competition, Long-term contracts, Operation states, Audit quality. Abstract. Usually, industry competition helps to improve audit quality, but on what types of competition in the industry enterprise audit quality promotion is unclear. This paper attempts to analyze the enterprises according to the state of operation, so as to analyze how the industry competition affects the stability of the contract of different types of enterprises, thus affecting the audit quality. This paper argues that the competition of the industry will result in a stable contractual relationship between the well-run enterprises and large-scale audit firms, while the firms with poor performance are more likely to form stable contractual relationships with smaller audit firms. 行业竞争、契约稳定性与审计质量 朱谱熠1,a 1 重庆理工大学财会研究与开发中心，巴南区，重庆，中国 roybovey@126.com 关键词：行业竞争 长期契约 经营状态 审计质量 摘要: 一般认为行业竞争有助于审计质量的提升，但是行业竞争对何种类型的企业审计质量 有提升尚不明朗。本文试图对企业按照经营状态进行分析，从而分析行业竞争如何影响不同 类型企业契约的稳定性，进而影响审计质量。本文认为行业竞争最后会使得经营好的企业与 规模大的事务所形成稳定的契约关系，而经营差的企业与规模小的事务所更容易形成稳定的 契约关系。 1 ．引言 截止2016 年10 月，我国在沪深两市上市的公司共有2900 家，而这些上市公司年度审 计报告的质量被广为关注。银广夏和南田股份的财务造假使得国内对上市公司的财务审计工 作质量充满担忧，美国安然公司的财务造假使得大型事务所的审计质量也备受怀疑。虽然审 计市场的供给随着行业的发展在