[[alternative]]Auditors’ Organizational Form and Audit Quality: Evidence from China

[[abstract]]法律責任與審計品質長久以來一直受到主管機關、會計師產業與專家學者的關切。法律制度環境與執法強度直接影響資本市場與市場參與者的行為；近年來大量的企業醜聞反映了企業財務報表盈餘品質的重要性，在資本市場中扮演提高財務報告品質之資訊角色的會計師(Dye, 1993)，其審計品質受到哪些因素與誘因所影響，更是產官學界所關注的議題。在2002年後，中國監管機關出台投資人可對上市公司及其簽證會計師事務所提出訴訟的規範，使得會計師事務所面臨的訴訟風險大幅提高。在中國近年來會計師事務所家數增加速度高於資本市場上市公司家數的成長速度，在中國審計市場競爭激烈的情況下，會計師事務所之組織型態是否會影響到審計品質，值得投資者與決策制定者關注。因此，本研究以2001年至2011年中國A股上市公司及中國會計師事務所之數據，以裁決性應計數、懲戒、審計公費和非標準意見作為審計品質之代理變數，探討中國會計師事務所組織型態對審計品質之影響。 實證結果顯示，合夥會計師事務所組織型態與異常應計數和懲戒之間呈負向顯著水準。合夥會計師事務所組織型態與審計公費和非標準意見之間皆未達顯著水準。研究結果能補充審計品質文獻的不足，並提供往後研究者研究此類之參考與比較，亦能提供中國監管機關制定決策時參考之方向。 Legal liability and audit quality has long been subject to the competent authorities, the accounting industry and the concerns of experts and scholars. Legal environment and law enforcement strength directly affect the behavior of financial markets and market participants. After 2002, Chinese regulators issued visas for listed companies and their investors can specification for public accounting firm sued, makes the accounting firm facing litigation risk significantly. In China in recent years accounting firms number increases faster than the capital market listing Corporation number growth , in Chinese audit market competition intense situation, whether the auditors’ organizational form will affect audit quality, worth investors and policymakers concerned. Therefore, this study is from 2001 to 2011 China A shares of listing Corporation and China CPA firm data, to the abnormal accruals, punish, audit fees and modified audit opinion as a proxy for audit quality, explore the Chinese organization forms of audit firms impact on audit quality. Furthermore, the resultsalso show negative relationships partner of accounting firm with abnormal accruals and punish. The finding from this study will contribute to the extant literature and provide a basis of reference for government institutes in future formulation of policy.[[notice]]補正完