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文章考察声誉受损对注册会计师的市场份额与审计收费的影响,以检验审计市场是否对声誉损害作出了惩罚。结果发现,声誉受损的注册会计师在处罚公告公布之后,其市场份额和审计收费明显低于其他注册会计师,这进一步说明了独立审计职业声誉机制在新兴市场依然具有治理价值。
Abstract：Audit is useful mechanism to improve the credibility of accounting information,which depends on audit quality.The audit quality is related to the effective institutional environment such as markets and laws.But the institutional environment is usually unsatisfactory in emerging markets.So it is wondered whether audit in emerging markets is valuable,and whether the shredded reputation of CPA is punished by markets.Based on China' evidence,this paper finds that markets do punish the shredded reputation of CPA.
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基本信息:
中图分类号:F233
引用信息:
[1]方军雄.注册会计师声誉损害的代价[J].商业经济与管理,2009,No.214(08):89-96.
基金信息:
国家自然科学基金项目(70602024);; 教育部人文社科基金项目(08JC790019)
2009-08-15
2009-08-15